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United States v. Murphy

February 27, 1979

UNITED STATES OF AMERICA AND FRANCIS
v.
MURPHY, SPECIAL AGENT, INTERNAL REVENUE SERVICE, PETITIONERS-APPELLEES, V. ARTHUR ANDERSEN & CO. RESPONDENT-APPELLANT, AND JOHN R. AND EILEEN STANLEY, INTERVENORS-APPELLANTS.



Present: HONORABLE STERRY R. WATERMAN, HONORABLE WALTER R. MANSFIELD, HONORABLE WILLIAM H. TIMBERS, Circuit Judges.

John R. and Eileen Stanley appeal from an order of the United States District Court for Connecticut entered on December 11, 1978, by Chief Judge T. Emmet Clarie enforcing a summons issued to Arthur Andersen & Co. under § 7602 of the Internal Revenue Code of 1954 in favor of Francis V. Murphy, Special Agent of the Internal Revenue Service and the United States, with respect to the tax liability of the Stanleys.The summons seeks production of three sections of a two-page document (Ex. A) entitled "Gasland, Inc., Outline for Meeting of May 2, 1975." Andersen turned over Sect. I of the document but opposed turning over Sections II, III and IV on the ground they relate solely to Gasland, Inc., now called Good Hope Industries, Inc., of which Mr. Stanley is President and principal stockholder. Litigation with respect to a summons issued by the IRS in connection with its investigation of Good Hope has been transferred to the District of Massachusetts. However, Good Hope has not sought to intervene in this proceeding for the purpose of objecting to disclosure of Exhibit A.

The order of the district court is affirmed. Section 7602 gives a rather expansive reach to IRS summons, see United States v. Noall, F.2d (2d Cir. Nov. 17, 1978, Slip Op. 327, 331), 78-2 U.S.T.C. P9822, p. 85,773. Since part I of Exhibit A clearly relates to the Stanleys and parts II, III and IV of the document, although primarily concerned with Good Hope, may possibly throw light on the tax liability of the Stanleys, the IRS should be afforded the opportunity to see the entire document rather than be limited to a bifurcated portion of it.

The IRS Audit Technique for Internal Revenue Agents, which was adopted solely for the internal administration of IRS rather than for the protection of the taxpayer, does not confer any rights upon the taxpayers.

19790227

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