here - Fuerst Ittleman David & Joseph, PL
here - Fuerst Ittleman David & Joseph, PL
here - Fuerst Ittleman David & Joseph, PL
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Case: 11-1612 Document: 003110561288 Page: 2 Date Filed: 06/13/2011<br />
1001 BRICKELL BAY DRIVE, 32 ND<br />
TABLE OF CONTENTS<br />
FUERST ITTLEMAN, <strong>PL</strong><br />
PAGE<br />
TABLE OF CONTENTS……………………………………………………….….i<br />
TABLE OF CASES AND AUTHORITIES……………………………………….ii<br />
STATEMENT OF SUBJECT MATTER AND APPELLATE JURISDICTION….1<br />
STATEMENT OF ISSUES PRESENTED FOR REVIEW………………………..2<br />
INTRODUCTION AND STATEMENT OF THE CASE...……………………….2<br />
STATEMENT OF THE FACTS…………………………………………………...5<br />
A. TAX TREATMENT OF USVI RESIDENTS………………………...…6<br />
B. IRS SUMMONSES……………………………………………………....9<br />
C. PROCEEDINGS BELOW……………………………………………...12<br />
STATEMENT OF RELATED CASES AND PROCEEDINGS…………………14<br />
STATEMENT OF THE STANDARD AND SCOPE OF REVIEW……………..16<br />
STATEMENT REGARDING ORAL ARGUMENT…………………………….16<br />
SUMMARY OF ARGUMENT…………………………………………………...16<br />
ARGUMENT<br />
POINT I<br />
THE DISTRICT COURT ERRED IN CONCLUDING THAT THE<br />
ENFORCEMENT OF THE IRS SUMMONSES WOULD NOT RESULT IN AN<br />
ABUSE OF ITS PROCESS….……………………………………………………17<br />
A. UNCONSTITUTIONAL CONDUCT……………………………………..19<br />
B. INSTITUTIONAL BAD FAITH…………………………………………..25<br />
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