TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, April 19, 2018

Camp: A New In Camera Review Requirement For Summons Proceedings?

Bryan Camp (Texas Tech), A New in Camera Review Requirement for Summons Proceedings?, 158 Tax Notes 1201 (Feb. 26, 2018):

This paper looks at what appears to be an emerging trend in tax summons enforcement: that district courts actually review documents for which the summoned party claims a privilege. In December 2017 the Ninth Circuit seemingly joined the Second Circuit and the D.C. Circuit in finding that a district court's failure to review documents in camera was an abuse of discretion.

These holding appear to contradict Supreme Court guidance. The paper reviews summons enforcement proceedings and gives a critical analysis of the in camera review requirement as potentially inconsistent with Supreme Court's holding in Zolin.

http://taxprof.typepad.com/taxprof_blog/2018/04/camp-a-new-in-camera-review-requirement-for-summons-proceedings.html

Scholarship, Tax | Permalink

Comments