DAVID A. NELSON, Circuit Judge.
The question presented in this appeal is whether business records temporarily surrendered to the Internal Revenue Service on a voluntary basis in connection with a tax investigation may be retained and copied by the IRS after the owner of the documents has formally demanded their return and withdrawn consent to the making of copies.
The defendant is an IRS agent to whom the plaintiff, a professional corporation, entrusted thousands...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
