News & Analysis as of

Heads Up on New FRCP Amendments

Do you know about the amendments to the Federal Rules of Civil Procedure that will take effect on December 1, 2015? The amendments touch a variety of issues, but most significantly impact the scope of permissible discovery...more

How to Avoid a Process Server

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

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

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

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

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.

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

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

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

Blog: Amendments To The Federal Rules Of Bankruptcy Procedure, Including One Shortening The Time For Serving A Summons, Take...

Almost every year, changes are made to the set of rules that govern how bankruptcy cases are managed — the Federal Rules of Bankruptcy Procedure. The changes address issues identified by an Advisory Committee made up of...more

Focus on Tax Controversy and Litigation - July 2014

In this issue: - Supreme Court Limits Taxpayer’s Ability to Examine the IRS at a Summons Enforcement Hearing - Court Determines Tax Analysis not Protected by Attorney-Client Privilege and Work Product Doctrine...more

High Court Opens Door To IRS Personnel Examination

The U.S. Supreme Court issued a unanimous opinion Thursday in United States v. Clarke (No. 13-301) addressing the standard that must be satisfied before a taxpayer can question Internal Revenue Service personnel about its...more

IRS Information Document Request Enforcement Procedures Update

The U.S. Supreme Court clarifies what is necessary to challenge a summons issued by the IRS for an improper purpose. On June 19, in United States v. Clarke, the U.S. Supreme Court held that a taxpayer is entitled to...more

Supreme Court Decides United States v. Clarke

On June 19, 2014, the United States Supreme Court held that a taxpayer has the right to examine Internal Revenue Service (IRS) officials regarding their reasons for issuing a summons only if the taxpayer points to facts or...more

"Supreme Court Clarifies Standard to Challenge IRS Summons"

On June 19, 2014, the U.S. Supreme Court in United States v. Clarke1 held that a taxpayer has a right to conduct an examination of IRS officials regarding their reasons for issuing an administrative summons when the taxpayer...more

Court of Appeals Rules 23-Day Notice Requirement for Third Party Summonses is Mandatory in Tenth Circuit

In Jewell v. U.S., Taxpayer Sam Jewell was the subject of an IRS investigation which resulted in third party summonses being issued to banks located in both the Eastern and Western Districts of Oklahoma. Mr. Jewell challenged...more

Supreme Court Grapples With Showing Required For Evidentiary Hearing Before Summons Enforcement

After hearing oral arguments in a case alleging the Internal Revenue Service issued summonses for an improper purpose, the Supreme Court of the United States is set to provide guidance on the type of evidence that a summoned...more

Supreme Court to Decide When Taxpayers Can Obtain an Evidentiary Hearing in a Summons Enforcement Action

On January 10, 2014, the Supreme Court granted review of an Eleventh Circuit case addressing the circumstances under which a taxpayer can obtain an evidentiary hearing in challenging a summons issued by the Internal Revenue...more

When Your Employees Go to Court – Witness Duty

This post continues the discussion of employees absent from work for attendance at court. As a general proposition, employees who appear in court for their own cases, or on behalf of others, are not excused from work. They...more

Voluntary Disclosures Lead to John Doe Summonses for Information about U.S. Accounts at Zurcher Kantonalbank and Bank of...

In a sign that the U.S. government continues to aggressively seek information on U.S. taxpayers with non-U.S. bank accounts, the government announced on November 12, 2013, that it had obtained a court order authorizing the...more

U.S. Seeks John Doe Summonses for Two More U.S. Banks

The Chicago Tribune reports that U.S. authorities are seeking information from Citigroup Inc.’s Citibank NA and Bank of New York Mellon Corp to uncover the identities of U.S. citizens who may have been hiding money in Swiss...more

IRS Gets “John Doe” Summons to Help Foreign Governments

In what may be a presage of actions to come the IRS has asked a court to issue a “John Doe” summons at the request of the Government of Norway. A “John Doe” summons is a court order that compels the receiving financial...more

U.S. District Court Orders Disclosure of Tax Accrual Workpapers, but Protects Opinion Work Product Information

On June 4, 2013, the U.S. District Court for the District of Minnesota held that certain information contained in tax accrual workpapers must be disclosed by the taxpayer pursuant to an Internal Revenue Service (IRS) summons,...more

28 Results
View per page
Page: of 2

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.