Kelley v. U.S., 73-2204
| Decision Date | 11 September 1974 |
| Docket Number | No. 73-2204,73-2204 |
| Parties | 74-2 USTC P 9708 Claire KELLEY, Plaintiff-Appellant, v. UNITED STATES of America et al., Defendants-Appellees. |
| Court | U.S. Court of Appeals — Ninth Circuit |
Claire Kelley, in pro. per.
Charles E. Brookhart, Atty. U.S. Dept. of Justice, Washington, D.C., for defendants-appellees.
Before MERRILL and KILKENNY, Circuit Judges, and EAST, 1 Senior District Judge.
Appellant, a depositor of the Bank of America, seeks to enjoin the enforcement of an Internal Revenue Service summons issued pursuant to 26 U.S.C. 7602. The summons commanded the officers of the bank to produce for examination 'all bank statements, ledger sheets, canceled checks, or any other records pertaining to the above named taxpayer in your possession or control which reflect deposit or withdrawal transactions or any other transactions in the checking, savings, or loan accounts with the Bank of America.' Appellant asserts that production of the demanded records will violate her rights under the Fourth and Fifth Amendments of the United States Constitution. She sought an order restraining the bank from granting the Internal Revenue Service access to the rocords and restraining the Internal Revenue Service from enforcing the summons. The district court dismissed her complaint for lack of jurisdiction and failure to state a claim.
Injunction by a taxpayer will not lie against the Internal Revenue Service or its officers in a situation such as this. A remedy at law exists through intervention of the taxpayer in judicial proceedings brought by the Commissioner in enforcement of his summons. Reisman v. Caplin, 375 U.S. 440, 84 S.Ct. 508, 11 L.Ed.2d 459 (1964).
The problem we face is that the bank here has indicated willingness to comply with the summons and thus enforcement proceedings appear to be unnecessary. With reference to this problem it was stated in Reisman:
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