U.S. v. CHABOT

No. 14-4465.

793 F.3d 338 (2015)

UNITED STATES of America v. Eli CHABOT; Renee Chabot, Appellants.

United States Court of Appeals, Third Circuit.

Opinion filed: July 17, 2015.


Attorney(s) appearing for the Case

Vivek Chandrasekhar, Esq. , Richard A. Levine, Esq. , (Argued), Roberts & Holland, LLP, New York, NY, Counsel for Appellants.

Robert J. Branman, I, Esq. , (Argued), Robert W. Metzler, Esq. , United States Department of Justice, Washington, DC, Counsel for Appellee.

Before: AMBRO and COWEN, Circuit Judges, and RESTANI, Judge.


OPINION OF THE COURT

Eli and Renee Chabot ("the Chabots") appeal the District Court's grant of the Internal Revenue Service's ("IRS") petition to enforce summonses for foreign bank account records that 31 C.F.R. § 1010.420 requires the Chabots to keep. Today we join six other...

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