U.S. v. Morse, No. 08-10283 Non-Argument Calendar.

CourtU.S. Court of Appeals — Eleventh Circuit
Writing for the CourtPer Curiam
Citation532 F.3d 1130
PartiesUNITED STATES of America, Petitioner-Appellee, v. Robert S. MORSE, Respondent-Appellant.
Docket NumberNo. 08-10283 Non-Argument Calendar.
Decision Date30 June 2008
532 F.3d 1130
UNITED STATES of America, Petitioner-Appellee,
v.
Robert S. MORSE, Respondent-Appellant.
No. 08-10283 Non-Argument Calendar.
United States Court of Appeals, Eleventh Circuit.
June 30, 2008.

[532 F.3d 1131]

Robert S. Morse, Pt. Charlotte, FL, pro se.

Patricia M. Bowman, Robert W. Metzler, U.S. Dept. of Justice, Tax Div., App. Section, Washington, DC, for U.S.

Appeal from the United States District Court for the Middle District of Florida.

Before CARNES, BARKETT and PRYOR, Circuit Judges.

PER CURIAM:


Robert S. Morse, a taxpayer proceeding pro se, appeals the district court's grant of a petition to enforce an IRS summons pursuant to 26 U.S.C. §§ 7402(b) and 7604(a). Morse contends that the district court erred in granting the government's petition to enforce an IRS summons to provide testimony and produce documents in order to assess his tax liability. The government responds that Morse's arguments are frivolous and seeks to impose sanctions on Morse.

I.

Morse contends that the district court clearly erred by granting the government's petition to enforce an IRS summons. He argues that the IRS did not have a legitimate purpose in seeking the summons and that the IRS was without authority to seek to enforce the summons because the authority only extended to investigations where the taxpayer failed to file a tax return. "An order enforcing an IRS summons will not be reversed unless clearly erroneous." United States v. Medlin, 986 F.2d 463, 466 (11th Cir.1993).

Under the Sixteenth Amendment, "Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration." U.S. Const. Amend. XVI. The IRS is charged with administering and enforcing Congress' power to lay and collect taxes, including on income from whatever source derived. Madison v. United States, 758 F.2d 573, 574 (11th Cir.1985).

532 F.3d 1132

The IRS is authorized to issue a summons for the purpose of "ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax ..., or collecting any such liability." 26 U.S.C. § 7602(a). A summons may be issued to take any testimony of the person concerned and to summon the person liable for the tax to produce books, papers, records, or other data that may be relevant to the inquiry. Id. § 7602(a)(2). No agency summons may be issued if there is a Justice Department referral in effect with respect to the person involved. Id. § 7602(d)(1).

In order to succeed in enforcing a summons, the IRS must show four elements: "that the investigation will be conducted pursuant to a legitimate purpose, that the inquiry may be relevant to the purpose, that the information sought is not already within the [IRS's] possession, and that the administrative steps required by the Code have been followed." United States v. Powell, 379 U.S. 48, 57-58, 85 S.Ct. 248, 255, 13 L.Ed.2d 112 (1964). The IRS may satisfy its minimal burden by presenting the sworn affidavit of the agent who issued the summons attesting to these facts. Medlin, 986 F.2d at 466.

Once the showing required by Powell is...

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47 practice notes
  • Presley v. United States, No. 17-10182
    • United States
    • United States Courts of Appeals. United States Court of Appeals (11th Circuit)
    • July 18, 2018
    ...now appeal.II. We will not reverse an order enforcing an IRS summons unless it is "clearly erroneous." United States v. Morse , 532 F.3d 1130, 1131 (11th Cir. 2008) (per curiam); United States v. Medlin , 986 F.2d 463, 466 (11th Cir. 1993).Determining whether the district court’s order was ......
  • Miccosukee Tribe Indians of Fla. v. United States , Case No. 11–CV–23107.
    • United States
    • United States District Courts. 11th Circuit. United States District Courts. 11th Circuit. Southern District of Florida
    • July 12, 2012
    ...to be necessary and has notified the taxpayer in writing to that effect.”Id. at 57–58, 85 S.Ct. 248;see also United States v. Morse, 532 F.3d 1130, 1132 (11th Cir.2008) (applying Powell framework to enforcement of an IRS summons); Sugarloaf Funding, LLC v. United States Dept. of the Treasur......
  • Pollinger v. Internal Revenue Service Oversight Board, No. 09-12295. Non-Argument Calendar (11th Cir. 1/15/2010), No. 09-12295.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (11th Circuit)
    • January 15, 2010
    ...who were warned by the district judge that their claims relating Page 22 to various tax issues were meritless. United States v. Morse, 532 F.3d 1130, 1132-33 (11th Cir. 2008) (per curiam); King v. United States, 789 F.2d 883, 884 (11th Cir. 1986) (per While Pollinger's claims are frivolous ......
  • Miccosukee Tribe of Indians of Florida v. United States, CASE NO. 11-CV-23107-GOLD/GOODMAN [LEAD CASE]
    • United States
    • United States District Courts. 11th Circuit. United States District Courts. 11th Circuit. Southern District of Florida
    • July 12, 2012
    ...examination to be necessary and has notified the taxpayer in writing to that effect."Id. at 57-58; see also United States v. Morse, 532 F.3d 1130, 1132 (11th Cir. 2008) (applying Powell framework to enforcement of an IRS summons); Sugarloaf Funding, LLC v. United States Dept. of the Treasur......
  • Request a trial to view additional results
47 cases
  • Presley v. United States, No. 17-10182
    • United States
    • United States Courts of Appeals. United States Court of Appeals (11th Circuit)
    • July 18, 2018
    ...now appeal.II. We will not reverse an order enforcing an IRS summons unless it is "clearly erroneous." United States v. Morse , 532 F.3d 1130, 1131 (11th Cir. 2008) (per curiam); United States v. Medlin , 986 F.2d 463, 466 (11th Cir. 1993).Determining whether the district court’s order was ......
  • Miccosukee Tribe Indians of Fla. v. United States , Case No. 11–CV–23107.
    • United States
    • United States District Courts. 11th Circuit. United States District Courts. 11th Circuit. Southern District of Florida
    • July 12, 2012
    ...to be necessary and has notified the taxpayer in writing to that effect.”Id. at 57–58, 85 S.Ct. 248;see also United States v. Morse, 532 F.3d 1130, 1132 (11th Cir.2008) (applying Powell framework to enforcement of an IRS summons); Sugarloaf Funding, LLC v. United States Dept. of the Treasur......
  • Pollinger v. Internal Revenue Service Oversight Board, No. 09-12295. Non-Argument Calendar (11th Cir. 1/15/2010), No. 09-12295.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (11th Circuit)
    • January 15, 2010
    ...who were warned by the district judge that their claims relating Page 22 to various tax issues were meritless. United States v. Morse, 532 F.3d 1130, 1132-33 (11th Cir. 2008) (per curiam); King v. United States, 789 F.2d 883, 884 (11th Cir. 1986) (per While Pollinger's claims are frivolous ......
  • Miccosukee Tribe of Indians of Florida v. United States, CASE NO. 11-CV-23107-GOLD/GOODMAN [LEAD CASE]
    • United States
    • United States District Courts. 11th Circuit. United States District Courts. 11th Circuit. Southern District of Florida
    • July 12, 2012
    ...examination to be necessary and has notified the taxpayer in writing to that effect."Id. at 57-58; see also United States v. Morse, 532 F.3d 1130, 1132 (11th Cir. 2008) (applying Powell framework to enforcement of an IRS summons); Sugarloaf Funding, LLC v. United States Dept. of the Treasur......
  • Request a trial to view additional results

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