Order Enforcing IRS Summons for Italian Tax Crime Records Upheld

A district court didn’t violate the law by upholding an IRS summons for records on an Italian tax prosecution because a revenue agent’s declaration showed a good faith basis for the summons, a federal appeals court ruled Wednesday.

The US Court of Appeals for the Ninth Circuit also concluded the summons didn’t run afoul of a prohibition on unnecessary summonses that are designed to harass taxpayers. The summons at issue requires Frank Agrama, who was prosecuted in Italy for tax crimes, to appear and produce records, including on the prosecution.

Agrama died shortly after the Ninth ...