\u201cReasonable cause\u201d for production of taxpayer information from the IRS in a public corruption investigation is less than \u201cprobable cause.\u201d USMJ denial of order overruled. In re United States for Taxpayer Return Information, 2016 U.S. Dist. LEXIS 119895 (E.D.Ky. Sept. 6, 2016):
\n<\/p>\n
The United States of America, pursuant to 26 U.S.C. \u00a7 6103(i)(1), filed an application for an ex parte order directing the Internal Revenue Service to disclose certain tax return information in furtherance of a public corruption investigation. United States Magistrate Judge Hanly A. Ingram reviewed the Government’s application and denied it, and the United States now appeals that decision to the undersigned. Importantly, the Government argues the “reasonable cause” standard of proof required under 26 U.S.C. \u00a7 6103(i)(1)(B)(i) presupposes a lesser burden than the “probable cause” standard which Judge Ingram applied when reviewing the application. For the reasons that follow, the Court agrees with the United States and finds that \u00a7 6103(i) requires the Government to satisfy a lower evidentiary threshold than “probable cause” to obtain a court order under the statute.\n<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"
\u201cReasonable cause\u201d for production of taxpayer information from the IRS in a public corruption investigation is less than \u201cprobable cause.\u201d USMJ denial of order overruled. In re United States for Taxpayer Return Information, 2016 U.S. Dist. LEXIS 119895 (E.D.Ky. Sept. … Continue reading →<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20,81],"tags":[],"class_list":["post-23644","post","type-post","status-publish","format-standard","hentry","category-probable-cause","category-subpoenas"],"_links":{"self":[{"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts\/23644","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=23644"}],"version-history":[{"count":1,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts\/23644\/revisions"}],"predecessor-version":[{"id":23645,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts\/23644\/revisions\/23645"}],"wp:attachment":[{"href":"https:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=23644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}