[DOWNLOAD] "Mazurek v. United States" by Fifth Circuit U.S. Court of Appeals * Book PDF Kindle ePub Free
eBook details
- Title: Mazurek v. United States
- Author : Fifth Circuit U.S. Court of Appeals
- Release Date : January 07, 2001
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 60 KB
Description
Appeal from the United States District Court for the Eastern District of Louisiana Plaintiff-Appellant Zbigniew Emilian Mazurek challenges the district court's denial of his motion to quash the summons of the U.S. Internal Revenue Service (the ""IRS""), issued in response to a request by the French Tax Authority (the ""FTA""), for Mazurek's financial records. We conclude that, because the IRS acted in good faith and met its burden under United States v. Powell,2 it is entitled to enforcement of its summons. We therefore affirm the ruling of the district court. I. FACTS AND PROCEEDINGS