here - Fuerst Ittleman David & Joseph, PL

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Case: 11-1612 Document: 003110561288 Page: 40 Date Filed: 06/13/2011 7602 was in error as the broad investigatory powers given to the IRS are not without limits. Indeed, as this Court noted in another context, ―rarely if ever does not mean never.‖ 12 This is one of the rare cases where there is institutional bad faith which requires quashing of the subject summonses. 13 Accordingly, Mr. Gangi demonstrated through the aforementioned public documents that the IRS is unconstitutionally, and in bad faith, singling out taxpayers such as himself, and the enforcement of the subject summons was in fact an abuse of the District Court‘s process. Consequently the District Court‘s decision that the subject summonses should be enforced (and conversely the denial, in part, of Mr. Gangi‘s Petition to Quash) was in error, and as such this 12 In re: United States, 273 F.3d 380, 385 (3d Cir. 2001) (addressing issuance of writ of mandamus). 13 The District Court also appears to be implying that this is a political question that should be addressed by the political branches of government. To the extent that the District Court concluded that the IRS‘ never-ending audits of select USVI taxpayers is a political question best left for Congress, the District Court erred. Undoubtedly, "[t]he political question doctrine excludes from judicial review those controversies which revolve around policy choices and value determinations constitutionally committed for resolution to the halls of Congress or the confines of the Executive Branch. . . . But under the Constitution, one of the judiciary's characteristic roles is to interpret statutes, and [the courts] cannot shirk this responsibility merely because [the] decision may have significant political overtones." Japan Whaling Ass'n v. American Cetacean Society, 478 U.S. 221, 229-230, 106 S. Ct. 2860, 2866, 92 L. Ed. 2d 166 (1986). In the instant case we do not have a pure political question; instead we have questions of institutional bad faith and constitutional violations which require judicial intervention. FUERST ITTLEMAN, PL 1001 BRICKELL BAY DRIVE, 32 ND FLOOR, MIAMI, FL 33131 • T: 305.350.5690 • F: 305.371.8989 • WWW.FUERSTLAW.COM 32 | P a g e
Case: 11-1612 Document: 003110561288 Page: 41 Date Filed: 06/13/2011 Court should reverse the January 7, 2011, Order entered by the District Court and direct to the District Court to quash the issuance of the subject summonses. CONCLUSION For the reasons contained in Points I at Sub-Point A and B, this Court must vacate the decision of the District Court granting the IRS motion to enforce compliance with the IRS third-party summonses issued to CitiBank and Sovereign Bank and must enter an order directing the District Court to quash said third-party summonses in their entirety. Respectfully Submitted, _________________________ Joseph A. DiRuzzo, III, Esq., CPA USVI Bar # 1114; NJ Bar # 1912-2005 FUERST ITTLEMAN, PL 1001 Brickell Bay Drive, 32 nd Floor Miami, FL 33131 305.350.5690 (o) 305.371.8989 (f) jdiruzzo@fuerstlaw.com FUERST ITTLEMAN, PL 1001 BRICKELL BAY DRIVE, 32 ND FLOOR, MIAMI, FL 33131 • T: 305.350.5690 • F: 305.371.8989 • WWW.FUERSTLAW.COM 33 | P a g e
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Page 7 and 8: 26 U.S.C. (IRC) § 6501…………
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Page 47 and 48: Case Case: 3:10-mc-00024-GEB 11-161
Page 55 and 56: Case 3:10-mc-00024-GEB Case: 11-161

here - Fuerst Ittleman David & Joseph, PL

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