{"id":44375,"date":"2020-07-01T13:00:23","date_gmt":"2020-07-01T18:00:23","guid":{"rendered":"http:\/\/fourthamendment.com\/?p=44375"},"modified":"2020-07-01T13:00:23","modified_gmt":"2020-07-01T18:00:23","slug":"ca6-when-target-of-an-irs-summons-is-named-its-not-a-john-doe-summons","status":"publish","type":"post","link":"https:\/\/fourthamendment.com\/?p=44375","title":{"rendered":"CA6: When target of an IRS summons is named, it&#8217;s not a  \u201cJohn Doe summons\u201d"},"content":{"rendered":"\n<p>\u201cThere is no shortage of reasons to reject Byers&#8217;s argument. But her argument, we acknowledge, has intuitive appeal\u2014\u2018Shouldn&#8217;t the government have to give a reason why it wants my information?\u2019\u2014and merits this fulsome response. In all, Byers has raised a colorable policy argument, but not a legal one. \u2018Simply stated, the IRS is not required to comply with the \u201cJohn Doe summons\u201d requirements, where the summons relates to an investigation of a named  party.\u2019 35 Am. Jur. 2d Federal Tax Enforcement \u00a7 55. The district court did not err in rejecting Byers&#8217;s argument.\u201d <a href=\"https:\/\/www.opn.ca6.uscourts.gov\/opinions.pdf\/20a0191p-06.pdf\">Byers v. United States, IRS<\/a>, 2020 U.S. App. LEXIS 20014 (6th Cir. June 26, 2020).<\/p>\n\n\n\n<p>Defendant\u2019s cell phone seizure and search warrant claim depended on the legality of his arrest. Since the arrest was with probable cause, the seizure of the phone was valid. United States v. Hester, 2020 U.S. Dist. LEXIS 113055 (S.D.N.Y. June 26, 2020).*<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cThere is no shortage of reasons to reject Byers&#8217;s argument. But her argument, we acknowledge, has intuitive appeal\u2014\u2018Shouldn&#8217;t the government have to give a reason why it wants my information?\u2019\u2014and merits this fulsome response. In all, Byers has raised a &hellip; <a class=\"more-link\" href=\"https:\/\/fourthamendment.com\/?p=44375\">Continue reading <span class=\"meta-nav\">&rarr;<\/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":[50,81],"tags":[],"class_list":["post-44375","post","type-post","status-publish","format-standard","hentry","category-arrest-or-entry-on-arrest","category-subpoenas"],"_links":{"self":[{"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts\/44375","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=44375"}],"version-history":[{"count":1,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts\/44375\/revisions"}],"predecessor-version":[{"id":44376,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts\/44375\/revisions\/44376"}],"wp:attachment":[{"href":"https:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=44375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=44375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=44375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}