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JEWELL v. U.S.

Nos. 13-7038, 13-6069.

749 F.3d 1295 (2014)

Sam T. JEWELL, Petitioner-Appellant, v. UNITED STATES of America, Respondent-Appellee. Sam T. Jewell, Petitioner-Appellee, v. United States of America, Respondent-Appellant.

United States Court of Appeals, Tenth Circuit.

April 28, 2014.

Attorney(s) appearing for the Case

David J. Looby , Rubenstein & Pitts, PLLC, Edmond, OK, for Petitioner-Appellant/Petitioner-Appellee.

Robert W. Metzler , Attorney, Tax Division ( Kathryn Keneally , Assistant Attorney General; and Gretchen M. Wolfinger , Attorney, Tax Division on the briefs), Department of Justice, Washington, D.C., for Respondent-Appellee/Respondent-Appellant.

Before LUCERO, TYMKOVICH, and BACHARACH, Circuit Judges.

BACHARACH, Circuit Judge.

The Internal Revenue Service issued four summonses to banks in the Eastern and Western Districts of Oklahoma for records involving nursing homes owned by Mr. Sam Jewell. Under federal law, the IRS had to notify Mr. Jewell at least 23 days before the examination date. Because the IRS waited too long to mail the notices to Mr. Jewell, he received the notices less than 23 days before the records were to be examined. Alleging inadequate notice...

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