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Summons Appeals

McDermott Will & Emery

The Government Flexes Its Summons Muscles

McDermott Will & Emery on

Two recent decisions confirmed the broad administrative summons authority of the Internal Revenue Service (IRS). In the first, the US Supreme Court resolved a circuit conflict regarding notice requirements for third-party IRS...more

Morrison & Foerster LLP - Left Coast Appeals

This Week at The Ninth: Compulsion and Coercion

This week, the Ninth Circuit explains the requirements for administrative summonses compelling testimony, and addresses whether a farm laborer was subjected to economic duress and undue influence when signing an arbitration...more

Holland & Knight LLP

IRS Fishing Expedition Is Successful and Raises Important Attorney-Client Privilege Concerns

Holland & Knight LLP on

The attorney-client privilege is one of the bedrocks of the legal profession. It permits communications between a client and an attorney to remain privileged. The U.S. Supreme Court has stated that by assuring...more

McDermott Will & Emery

Got Served? The PTAB Must Figure It Out

McDermott Will & Emery on

The US Court of Appeals for the Federal Circuit addressed the Patent Trial and Appeal Board’s (PTAB’s) role in determining proper service under 35 U.S.C. §315(b), and found that the PTAB correctly determined that the...more

Burr & Forman

Arbitrator: Produce Those Construction Documents . . . And Me: You Have No Authority!

Burr & Forman on

Construction disputes often involve voluminous amounts of discovery, including documents in the hand of third parties.  And if the case is subject to arbitration, it is likely that there will be a dispute about whether the...more

Carlton Fields

Appearance by Video Might Be More Convenient for a Nonparty in Arbitration, but It Can’t Be Compelled Under the FAA

Carlton Fields on

You find yourself in an arbitration needing documents and testimony from a nonparty. Your arbitrator issues a nonparty summons, “conveniently” requiring the out-of-state nonparty to appear by video at a hearing and produce...more

Proskauer - Minding Your Business

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

Blake, Cassels & Graydon LLP

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

Cooley LLP

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

Cooley LLP on

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

BakerHostetler

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

BakerHostetler on

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

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