News & Analysis as of

Summons

The Trump Administration Retweets and Retreats

by Jackson Walker on

Perhaps now more than ever before, Twitter takes center stage for social and public discourse. Many have wryly commented that we elected a “Tweeter-in-Chief” with President Trump, due to his prolific tweeting about...more

Debit cards, Offshore Funds and a John Doe Summons

by Foodman CPAs & Advisors on

IRS remains committed to its priority efforts to stop offshore tax evasion wherever it occurs. It pursues cases in all jurisdictions of the world. Over the years, numerous individuals have been identified as evading US...more

The IRS and the Controlled Substance Act

by Garvey Schubert Barer on

Two recent District Court cases, High Desert Relief, Inc. v. United States of America and Alpenglow Botanicals, LLC et. al. v. United States of America have raised a novel issue in the IRS’s audits of cannabis businesses....more

Misstated Summons Did Not Create FDCPA Violation

A summons which stated the consumer had thirty days to answer a debt collection suit did not violate the FDCPA when the state rules of civil procedure only provided for twenty days. In Bryant v. Kass Shuler, P.A., the...more

The Tax Man Cometh For Bitcoin - NC Privacy Blog Talks To Digital Assets Tax Policy Coalition Counsel Cameron Arterton

by Poyner Spruill LLP on

A federal judge recently ruled that America’s largest Bitcoin service was obligated to provide the Internal Revenue Service with extensive transactional records concerning the financial transactions of its members. The...more

IRS Files Petition to Enforce Summons Issued to Virtual Currency Company

The Internal Revenue Service (IRS) obtained authorization from a California federal court last November to serve a John Doe summons on the virtual currency firm Coinbase in order to obtain customer information to determine...more

2016 Year End Review: Virtual Currency: DOJ and IRS Broadly Seek Virtual Currency Account User Information

by Ballard Spahr LLP on

Under Internal Revenue Code section 7609(f), the IRS may issue a “John Doe” administrative summons to discover the identities of unknown taxpayers. A “John Doe” summons can be a powerful enforcement tool because it allows the...more

U.S. Department of Justice Obtains Court Order Authorizing IRS to Investigate Bitcoin Users

by Ropes & Gray LLP on

Using the same procedure it used to crack the secrecy of Swiss Banks, on November 30, 2016, the U.S. Department of Justice obtained a court order allowing the IRS to issue a “John Doe” summons to Coinbase Inc., the largest...more

Family Law: Corporate and Trust Challenges to Service of Process and Jurisdiction

by Carlton Fields on

The president of a corporation, manager of a limited liability company, trustee of a family trust, or principal of another business entity receives a summons in a Florida divorce case. One spouse contends the other’s control,...more

Does An Emailed Copy of a Complaint Start the 30-Day Removal Clock?

In today’s litigation practice, a defendant often receives a copy of a filed complaint before it is formally served with the pleading. Sometimes, plaintiff’s counsel emails a copy to the defendant’s counsel after filing. If...more

Focus on Tax Controversy and Litigation - The Unprecedented Extraterritorialization of Tax Crimes

by Shearman & Sterling LLP on

In addition to the discussion of the recently proposed U.K. criminal tax legislation, this month’s issue features articles regarding the Tenth Circuit Court decision in McNeill v. United States discussing a managing partner’s...more

IRS Uses New Tactic to Expand Efforts to Combat Offshore Tax Evasion

In a search for financial records of a U.S. taxpayer who allegedly parked undeclared income offshore, the Internal Revenue Service (IRS) and the U.S. Department of Justice (DoJ) are seeking to enforce a summons against a U.S....more

Witnesses in Arbitration – Federal Arbitration Act

by JAMS on

Testimony and documents may be obtained in arbitration in accordance with the parties’ agreement, the applicable institutional arbitration rules and provisions of law (federal and state arbitration acts, as applicable). My...more

Ho! Ho! Ho! Delaware Sets its Sights–Again–on Uncashed Rebate Checks

There’s never a dull moment in Delaware when it comes to unclaimed property. The latest salvo comes by way of a lawsuit filed by the Delaware Department of Finance against Blackhawk Engagement Solutions (DE), Inc. (formerly...more

What to do with a Delaware unclaimed property audit document request? Pending litigation may provide an answer.

by Reed Smith on

If you have received a request for information in connection with a Delaware unclaimed property audit that appears to be excessively broad and you don’t know how to respond, you are in good company—even Delaware seems to be...more

How to Avoid a Process Server

by John Skiba on

I would guess that I meet with at least two people daily who tell me that they know a process server has been coming by the house but they have been avoiding him and the lawsuit they know the process server is bringing with...more

IRS Seeks Identities of Americans with Undisclosed Belize Bank Accounts

by Foley & Lardner LLP on

Americans with secret accounts in Belize should take notice: the government is looking for you. The U.S. Department of Justice on September 15 filed a petition in federal court in Miami seeking permission to issue summonses...more

IRS Targets a Belize Bank with a “John Doe” Summons

by Blank Rome LLP on

The Internal Revenue Service will now obtain information on U.S. accountholders at a Belize bank – Belize Bank International Limited (“BBIL”) or Belize Bank Limited (“BBL”). Yesterday, the Justice Department announced that a...more

Serving Proceedings in Russia under the Hague Convention

by Dechert LLP on

The English High Court has clarified one aspect of service of English proceedings in Russia under the Hague Convention. The English Courts remain an attractive venue for Russian related litigation. A claimant wishing to...more

You’ve Been (Virtually) Served; From Facebook Friend to Process Server: Service of Process Via Facebook Messenger

by Butler Snow LLP on

It is no secret that social media has changed the face of the world in the last decade. Just ask Grumpy Cat. What is less evident, although no less true, is how social media has impacted the practice of law in the same amount...more

Be Careful whom you friend on Facebook. When things go south, your next message may have a summons and complaint attached.

by Melito & Adolfsen on

The few decisions addressing the propriety of service via social media reportedly are split on the issue. In a situation that is likely to become more common, a New York County Supreme Court Judge, Matthew Cooper, ruled...more

Solicitor-Client Privilege: The Quebec Securities Regulator Can Summon In-House Counsel to Testify in an Investigation

On July 16, 2015, the Supreme Court of Canada (SCC) denied leave to appeal to an in-house counsel (referred to as Ms. X to protect her identity) in the case of X v. Autorité des marchés financiers. The SCC thus maintained the...more

Conducting Depositions in France – Part Two

by Planet Depos, LLC on

In a previous blog, we outlined the process of taking depositions of French citizens and third-country nationals before a diplomatic or consular officer of the United States. Depositions of French citizens and third-country...more

Don’t Shoot the Messenger: The Expanding Scope of the John Doe Summons

The John Doe summons is an information-gathering tool that has been available to the IRS for many years, traditionally used to seek information about unknown persons suspected of tax evasion from banks, investment advisors or...more

When Serving Process by Mail, You Can't Send It to the Wrong Address

by Foley & Lardner LLP on

If personal service of a summons and complaint cannot be accomplished, a plaintiff in Wisconsin is permitted to serve process by publication. A plaintiff serving by publication must also mail a copy of the summons and...more

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