IRS Citibank Summons Shielded From Suit, Magistrate Judge Says

A Sacramento property manager shouldn’t be allowed to sue Citibank or the US in an attempt to shield her records from the IRS because she didn’t need to be notified of the summons, a magistrate judge said.

Though the IRS is typically required to notify anyone identified in a summons, tax code Section 7609(c) makes an exception for summonses issued to aid the collection of an assessed liability or court judgment, Magistrate Judge Allison Claire said in her findings for the US District Court for the Eastern District of California.

IRS summonses for Parvaneh Alizadeh’s or Parva Property Management LLC’s ...