here - Fuerst Ittleman David & Joseph, PL

Case 3:10-mc-00024-GEB Case: 11-1612 Document: -DEA Document 003110561288 25 Filed Page: 01/07/11 70 Date Page Filed: 17 06/13/2011
of 17 PageID: 481
Sovereign Bank may withhold documents relating to Ferrous Miner and BABP. The IRS may
issue further summonses seeking information about Ferrous Miner and BABP after providing
advance notice to these entities consistent with IRC § 7602(c).
Conclusion
Having conducted de novo review and determined that the summonses satisfy the Powell
standard, to the extent that they seek information regarding Petitioner Gangi, the Court will adopt
Magistrate Judge Arpert’s Report and Recommendation with modifications, and the Court will
grant the Government’s motion to enforce in part (Doc. No. 4). Because the Court finds that the
IRS did not comply with the administrative requirements of the Internal Revenue Code with
respect to Petitioners Ferrous Miner and BABP, the Court will grant the petitions to quash (Doc.
Nos. 1, 5) in part and require the Government to comply with the advance-notice requirements of
IRC § 7602(c) as described above. The portion of the R&R finding no violation of the IRC
statute of limitations will be vacated. An appropriate form of Order accompanies this
Memorandum Opinion.
Dated: January 7, 2011
17
/s/ Garrett E. Brown, Jr.
GARRETT E. BROWN, JR., U.S.D.J.
A-000025