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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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