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UNITED STATES v. FLAGG

No. 80-1018.

634 F.2d 1087 (1980)

UNITED STATES of America, and Robert Beisner, Revenue Agent of The Internal Revenue Service, Petitioners-Appellants, v. George E. FLAGG, Respondent-Appellee.

United States Court of Appeals, Eighth Circuit.

Decided November 13, 1980.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, James A. Riedy, Attys., Tax Division, Dept. of Justice, Washington, D. C., Carleton D. Powell, Tax Division, Dept. of Justice, Washington, D. C., argued for petitioners-appellants; Roxanne Barton Conlin, U. S. Atty., Des Moines, Iowa, of counsel.

James R. Cook, Des Moines, Iowa, for respondent-appellee.

Before LAY, Chief Judge, GIBSON, Senior Circuit Judge, and HEANEY, Circuit Judge.

FLOYD R. GIBSON, Senior Circuit Judge.

The United States appeals the decision of the District Court denying enforcement of an Internal Revenue Service (IRS) summons issued to George Flagg. This case involves the question of whether the IRS has statutory power under 26 U.S.C. § 7602 (1976) to issue a summons to an identified taxpayer to determine the correctness of his return, in order that the data developed from the audit may be used for research purposes in...

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