Claire Kelley v. United States of America, Claire Kelley, Plaintiff-Cross v. United States of America, Defendant-Cross
Opinion
Opinion
Appellant seeks review of a district court’s denial of injunctive relief which would have prohibited the Bank of America from complying with an Internal Revenue Service summons pursuant to 26 U.S.C. § 7602 for records in possession of the bank relating to her account.
This appeal was presented to us once before. 503 F.2d 93 (9th Cir. 1974). We there affirmed the order of the district court dismissing the action against the IRS but vacated the dismissal as to the bank in order that appellant might have an opportunity “to seek an order restraining the bank from compliance with the summons until such constitutional claims as she has standing to assert have had judicial consideration.” 503 F.2d at 94 .
On remand, the district court again denied relief, relying on Garrett v. United States, 511 F.2d 1037 (9th Cir. 1975), for the proposition that appellant was without standing to contest the summons. The court did, however, enjoin the Internal Revenue Service from using the materials obtained as a result of the summons as the basis for either recommending or bringing a criminal tax action against appellant. The government cross-appeals from this part of the order.