In a decision at odds with five other circuit courts, the Tenth Circuit quashed IRS summonses that were issued after the 23-day notice requirement of Section 7609(a)(1) of the Tax Code. As a result, the issue could be ripe for Supreme Court review.
The IRS issued four summonses to banks in the Eastern and Western Districts of Oklahoma for records involving nursing homes owned by Sam Jewell. Because the IRS waited too long to mail the notices to Jewell, he received the notices less than 23 days before the records were to be examined. Alleging inadequate notice, Jewell filed petitions to quash the summonses in the Eastern and Western Districts of Oklahoma
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