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SUGARLOAF FUNDING, LLC v. U.S. DEPT. OF TREASURY

No. 08-2515.

584 F.3d 340 (2009)

SUGARLOAF FUNDING, LLC; Derringer Trading, LLC; Knight Trading, LLC; Portfolio Properties, Inc.; Warwick Trading, LLC; John E. Rogers, Petitioners, Appellants, v. U.S. DEPARTMENT OF THE TREASURY, Respondent, Appellee.

United States Court of Appeals, First Circuit.

Decided October 7, 2009.

Attorney(s) appearing for the Case

Jerome R. Weitzel, with whom Paul J. Kozacky, Kozacky & Weitzel, P.C., Richard E. Quinby, Lauren J. Coppola and Craig & MaCauley, were on brief, for appellants.

Rachel I. Wollitzer, Attorney, Tax Division, Department of Justice, with whom Michael J. Sullivan, United States Attorney, John A. DiCicco, Acting Assistant Attorney General, Gilbert S. Rothenberg, Acting Deputy Assistant Attorney General and Robert W. Metzler, Attorney, Tax Division, Department of Justice, were on brief, for appellee.

Before TORRUELLA, LIPEZ and HOWARD, Circuit Judges.

HOWARD, Circuit Judge.

This case is one of more than a dozen in federal courts across the country related to an Internal Revenue Service ("IRS") investigation into possible improper tax shelters.1 As in the other cases, the targets of the investigation petitioned the district court to quash administrative summonses issued by the IRS. Approving a magistrate judge's report and recommendation, the district court denied the motions to quash...

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