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Keywords

liabilitycompliancerelevance
liabilitycompliancerelevance

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United States v. Cress, Not Reported in Fed. Supp., 2015 WL 12855953, 118 A.F.T.R.2d 2016-6600

Facts

The United States filed a petition to enforce an IRS summons issued to Cecil R. Cress, which was part of an investigation into the federal income tax liability of Cress Electric Co., LLC for several taxable years. The IRS had made a prima facie showing that the summons was issued for a legitimate purpose, relevant to the inquiry, and that the information sought was not already in the IRS's possession. Cress did not respond to the petition or the order to show cause.

The United States filed a petition to enforce an IRS summons issued to Cecil R. Cress, which was part of an investigation into the federal income tax liability of Cress Electric Co., LLC for several taxable years.

Issue

Whether the court should enforce the IRS summons issued to Cecil R. Cress.

Whether the court should enforce the IRS summons issued to Cecil R. Cress.

Rule

The court applied the standards set forth in United States v. Powell, which require a legitimate purpose for the summons, relevance of the inquiry, absence of the information in the IRS's possession, and adherence to administrative steps required by the Internal Revenue Code.

The court applied the standards set forth in United States v. Powell, which require a legitimate purpose for the summons, relevance of the inquiry, absence of the information in the IRS's possession, and adherence to administrative steps required by the Internal Revenue Code.

Analysis

The court analyzed the evidence presented, including declarations from IRS officials, and determined that the IRS had established a legitimate purpose for the summons related to the investigation of Cress Electric Co., LLC's tax liabilities. The court found that the inquiry was relevant, the information sought was not already possessed by the IRS, and all necessary administrative procedures had been followed.

The court analyzed the evidence presented, including declarations from IRS officials, and determined that the IRS had established a legitimate purpose for the summons related to the investigation of Cress Electric Co., LLC's tax liabilities.

Conclusion

The court recommended that the petition be granted, ordering Cecil R. Cress to comply with the IRS summons by producing the requested documents and appearing for an interview.

The court recommended that the petition be granted, ordering Cecil R. Cress to comply with the IRS summons by producing the requested documents and appearing for an interview.

Who won?

The United States prevailed in this case because it successfully demonstrated the legitimacy of the IRS summons and the need for compliance from Cress.

The United States prevailed in this case because it successfully demonstrated the legitimacy of the IRS summons and the need for compliance from Cress.

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