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EQUITY INV. ASSOCIATES, LLC v. UNITED STATES

No. 21-2001.

40 F.4th 156 (2022)

EQUITY INVESTMENT ASSOCIATES, LLC, Petitioner-Appellant, v. UNITED STATES of America, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided: July 8, 2022.

Attorney(s) appearing for the Case

ARGUED: Jeffrey S. Luechtefeld , CHAMBERLAIN, HRDLICKA, WHITE, WILLIAMS & AUGHTRY, PC, Atlanta, Georgia, for Appellant. Kathleen E. Lyon , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. ON BRIEF: Hale E. Sheppard , John W. Hackney , CHAMBERLAIN, HRDLICKA, WHITE, WILLIAMS & AUGHTRY, PC, Atlanta, Georgia, for Appellant. David A. Hubbert , Deputy Assistant Attorney General, Jennifer M. Rubin , Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; Dena J. King , United States Attorney, OFFICE OF THE UNITED STATES ATTORNEY, Charlotte, North Carolina, for Appellee.

Affirmed by published opinion. Judge Richardson wrote the opinion, in which Judge Heytens and Senior Judge Keenan joined.

The Internal Revenue Service is barred from issuing a summons "with respect to any person if a Justice Department [criminal] referral is in effect with respect to such person." I.R.C. § 7602(d)(1). The IRS issued a summons for information to Equity Investment Associates, LLC. Equity sought to quash that summons, arguing...

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