United States v. Goldberger & Dubin, P.C.

935 F.2d 501 (1991)

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United States v. Goldberger & Dubin, P.C.

United States Court of Appeals for the Second Circuit
935 F.2d 501 (1991)

  • Written by Sharon Feldman, JD

Facts

Ronald Fischetti, Mark Pomerantz, Paul Goldberger, Lawrence Dubin, and their law firms (the lawyers) (defendants) received cash fees from clients in excess of $10,000. The lawyers filed Form 8300 as required by 26 U.S.C. § 6050I, disclosing the cash-fee payments but not identifying the payors. The Internal Revenue Service (IRS) issued summonses directing the lawyers to appear and identify the payors. The lawyers refused to comply, and the government (plaintiff) petitioned for enforcement of the summonses. John Doe No. 1 and John Doe No. 2, who paid cash fees to the Fischetti firm and requested that their identities not be disclosed, were granted leave to intervene. The district court held that the lawyers must comply with the summonses and provide information about the payors. The lawyers appealed.

Rule of Law

Issue

Holding and Reasoning (Van Graafeiland, J.)

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