IN RE ERNST & YOUNG, LLP

No. 424PA08.

684 S.E.2d 151 (2009)

363 N.C. 612

In the Matter of the Summons Issued to ERNST & YOUNG, LLP and All Subsidiaries, Affiliated and Associated Entities.

Supreme Court of North Carolina.

October 9, 2009.


Attorney(s) appearing for the Case

Roy Cooper, Attorney General, by Gregory P. Roney, Assistant Attorney General, for petitioner-appellant/appellee Secretary of the North Carolina Department of Revenue.

Alston & Bird LLP, by Jasper L. Cummings, Jr., Raleigh, for intervenor-appellee/appellant Wal-Mart Stores, Inc.


TIMMONS-GOODSON, Justice.

The dispositive issue in this appeal is whether the Rules of Civil Procedure apply to summons enforcement proceedings under N.C.G.S. § 105-258(a). We hold that the Rules of Civil Procedure do not apply to such proceedings, and we therefore modify, affirm in part, and remand the decision of the Court of Appeals.

I. Background

Beginning in 1995 Ernst & Young, LLP...

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