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Jones v. United States

791 F. Supp. 760 (1992)

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Jones v. United States

United States Court of Appeals for the Eastern District of Arkansas
791 F. Supp. 760 (1992)

Facts

The Internal Revenue Service (IRS) issued a civil summons to Ulis and Phyllis Jones (plaintiffs). The Joneses filed a petition to quash the summons on the ground that the IRS issued it in bad faith because the issuing IRS agent supposedly had decided to recommend a criminal prosecution regarding the Joneses’ tax returns. Relying on the United States Supreme Court’s decision in United States v. LaSalle, the Joneses argued that the IRS was seeking to violate their rights under the Fourth and Fifth Amendments to the United States Constitution.

Rule of Law

Issue

Holding and Reasoning (Wright, J.)

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