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HOHMAN v. EADIE

No. 17-1869.

894 F.3d 776 (2018)

Jodi C. HOHMAN; JHohman, LLC; You Got Busted By Me, LLC; Terry Miller, Plaintiffs-Appellants, v. Maurice EADIE, et al., Defendants, United States of America; Department of Treasury; Internal Revenue Service, Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: July 5, 2018.

Attorney(s) appearing for the Case

ARGUED: Stuart M. Schwartz , CLARK HILL PLC, Detroit, Michigan, for Appellants. Paul A. Allulis , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees. ON BRIEF: Stuart M. Schwartz , CLARK HILL PLC, Detroit, Michigan, for Appellants. Paul A. Allulis , Michael J. Haungs , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees.

Before: MERRITT, WHITE, and DONALD, Circuit Judges.

OPINION

This appeal raises a highly technical issue arising from a potential conflict between the Internal Revenue Code and the Federal Right to Financial Privacy Act of 1978, 12 U.S.C. §§ 3401-3422.1 The IRS issued two "John Doe" summonses without first obtaining approval...

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