Raby & Raby on Enforcement of IRS Summonses

Burgess J.W. Raby & William L. Raby have published No Penalty for Failure to Comply With IRS Summons, But . . ., also available on the Tax Analysts web site as Doc 2005-3505, 2005 TNT 36-87. Here is the opening:

Not often have we seen a press release trumpeting a taxpayer's court defeat as a "historic and courageous first step in restoring constitutional order to the administration and enforcement of our nation's tax laws." Even less often have we seen one that hails a per curiam rejection of the taxpayer's appeal as a "dramatic development" that "effectively puts the IRS and DOJ on notice that violations of taxpayer's Due Process Rights will no longer be tolerated." That, however, is how We the People Foundation for Constitutional Education described the opinion of the appeals court affirming the dismissal of Robert L. Schulz v. IRS, (Dkt. No. 04-0196-cv, Jan. 25, 2005). Schulz, chairman of the foundation, had sought an order from the district court quashing administrative summonses the IRS had served on him.