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VIEWTECH, INC. v. U.S.

No. 09-56808.

653 F.3d 1102 (2011)

VIEWTECH, INC., a California corporation; Jung Kwak, an individual, Petitioners-Appellants, v. UNITED STATES of America; Commissioner of Internal Revenue Service, Respondents-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed August 10, 2011.

Attorney(s) appearing for the Case

David R. Clark, the Clark Law Firm, Meadow Vista, CA, for appellants Viewtech, Inc. and Jung Kwak.

Gretchen M. Wolfinger, United States Department of Justice, Washington, DC, for appellee the United States of America.

Before: D.W. NELSON and SANDRA S. IKUTA, Circuit Judges, and LAWRENCE L. PIERSOL, Senior District Judge.

OPINION

IKUTA, Circuit Judge:

In connection with an assessment of a taxpayer for unpaid taxes, the IRS began searching for the taxpayer's assets and issued a summons to a bank for a related third party's account information. The taxpayer and third party argue that 26 U.S.C. § 76091 required the IRS to notify them, which would have enabled them to seek a court order quashing the summons. Applying Ip v. United States,<...

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