[Download] "United States v. Koziol" by United States Court of Appeals for the Ninth Circuit ~ Book PDF Kindle ePub Free
eBook details
- Title: United States v. Koziol
- Author : United States Court of Appeals for the Ninth Circuit
- Release Date : January 06, 1996
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 53 KB
Description
The government has made a prima facie case for enforcement of summons by showing: (1) that the summons is issued for a proper purpose; (2) that the material sought is relevant to that purpose and not already in the governments possession, and (3) that the administrative steps under the I.R.C. have been followed. United States v. Powell, 379 U.S. 48, 57-58, 13 L. Ed. 2d 112, 85 S. Ct. 248 (1964). See also Liberty Financial Servs., 778 F.2d 1390, 1392 (9th Cir. 1985) (affidavit of the investigating agent that the requirements have been met is sufficient to make a prima facie case). The Koziols have failed to rebut that showing.
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