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United States v. Sindel
United States Court of Appeals for the Eighth Circuit
53 F.3d 874 (1995)
Richard Sindel (defendant), an attorney at Sindel & Sindel, P.C., received one cash payment in excess of $10,000 for legal services provided to client John Doe and two cash payments in excess of $10,000 for legal services provided to Jane Doe. By law, cash payments exceeding $10,000 had to be reported on Internal Revenue Service (IRS) Form 8300. Form 8300 requires that identifying information be provided about the payor or person on whose behalf the payment was made. Sindel submitted Form 8300 for each payment but did not include any identifying information. Sindel attached a letter to each form stating that providing the information without the authorization of his clients would violate his ethical duties, the attorney-client privilege, and the constitutional rights of his clients. The IRS (plaintiff) requested that Sindel combine the forms for the two payments made by Jane Doe. Sindel filled out an updated version of the form and again refused to include any identifying information. The IRS served Sindel with an IRS summons asking that the missing information be produced. Sindel did not comply, and the government filed to enforce the summons. The district court held a hearing partially in open court and partially ex parte in camera for Sindel to show why the summons should not be enforced. Sindel explained his clients’ special circumstances to the court in camera. The district court ordered enforcement of the summons, and Sindel appealed.
Rule of Law
Holding and Reasoning (Arnold, J.)
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