Scotty's Contracting and Stone, Inc. v. United States (2003)

A majority of circuits have held “that the IRS may validly issue a summons pursuant to 26 U.S.C. § 7602 , as amended in 1982, for the sole purpose of a criminal investigation,” and the 1982 amendment to § 7602 established a bright-line rule that “the IRS’s authority to issue summonses for the purpose of investigating any offense relating to the tax code is extinguished only when the investigation is referred to the Department of Justice.” Scotty’s Contracting & Stone, Inc. v…

Pritchard argues that forfeiture is not an issue because it views whether plaintiffs seek recovery for themselves or on behalf of a plan as a question of standing, which can be raised at any time, see Scotty’s Contracting and Stone, Inc. v. United States, 326 F.3d 785, 787 (6th Cir.2003).

Scotty’s Contracting & Stone, Inc. v. United States, 326 F.3d 785 , 790 n.1 (6th Cir. 2003) (“[J]udicial notice of a fact is generally only appropriate when there is no dispute regarding the fact.”).

Scotty’s Conrt. & Stone v. United States, 326 F.3d 785, n.1 (6th Cir. 2003) (“We take judicial notice of this page of a brief submitted as part of the proceedings in a different case”).

Co. of Am. v. Orient Overseas Container Line Ltd., 525 F.3d 409, 417 (6th Cir.2008) (holding footnoted material to be mere dicta); Scotty’s Contracting and Stone, Inc. v. United States, 326 F.3d 785, 790 (6th Cir.2003) (same).

See Scotty’s Contracting & Stone, Inc. v. United States, 326 F.3d 785 , 789 & n. 1 (6th Cir.2003) (taking judicial notice of a brief filed with a court of record in a different case to interpret the holding of that case).

See, e.g., Scotty’s Contracting & Stone, Inc. v. United States, 326 F.3d 785, 788 (6th Cir.2003) (the IRS’s authority to issue a summons for the purpose of investigating any offense relating to the tax code, be it civil or criminal, is extinguished only when the investigation is referred to the Department of Justice) (citing 26 U.S.C. § 7602 (IRS civil summons power)).

See Scotty’s Contracting & Stone, Inc. v. United States, 326 F.3d 785 , 789 n. 1 (6th Cir.2003) (taking judicial notice of filings in related proceedings).

See, e.g., Scotty’s Contracting & Stone, Inc. v. United States, 326 F.3d 785, 788 (6th Cir. 2003) (the IRS’s authority to issue a summons for the purpose of investigating any offense relating to the tax code, be it civil or criminal, is extinguished only when the investigation is referred to the Department of Justice) (citing 26 U.S.C. § 7602 (IRS civil summons power)).