Brigham Young University v. United States (1983)
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United States v. Robert W. Ritchie, Personally and in His Capacity as a Partner/officer of Ritchie, Fels & Di… (1994)
But see United States v. Brigham Young Univ., 679 F.2d 1345 (10th Cir.1982) (holding that the summoned party may, in an enforcement proceeding, challenge the § 7609(f)(2) determination that there is a "reasonable basis for believing” there may be a violation of a revenue law), vacated and remanded (for consideration of possible mootness), 459 U.S. 1095 , 103 S.Ct. 713 , 74 L.Ed.2d 944 (1983). 10 .The other two criteria under § 7609(f) — (f)(1) and (f)(3) — are easily satisfi…