Summary
9th Circuit confirms that IRS may subpoena appraiser’s work files when the taxpayers’ liability has not yet been “finally determined”—and also no privilege or protections when the report was prepared primarily to comply with tax laws.
See Also
United States v. Richey
Ninth Circuit confirms that IRS may subpoena appraiser’s work files when the taxpayers’ liability has not yet been “finally determined;” and also, no privilege or protections when the report was prepared primarily to comply with tax laws.