John H. Fortney v. United States

We decide whether the Internal Revenue Service, after serving a summons on a third-party reeordkeeper, must serve an attested copy of the summons on the taxpayer.

John H. Fortney appeals pro se the district court’s dismissal of his motion to quash Internal Revenue Service (“IRS”) summonses issued to third-party recordkeepers pursuant to 26 U.S.C. § 7602 . We have jurisdiction under 28 U.S.C. § 1291 . Because we conclude that 26 U.S.C. § 7609 (a) does not require an attested copy of the summons be served on the taxpayer, we affirm.

I

As part of an investigation into John Fortney’s tax liability for the taxable years 1988-1992, IRS Special Agent John Heeran issued summonses on June 8 and 15, 1993 to the First Interstate Bank in Carson City, Nevada, and the First Interstate Bank in State-line, Nevada. The summonses requested information “on all accounts in which the subject [Fortney] has an interest for the periods so designated.” Additionally, the summons issued to the Stateline Bank identified one known account of Fortney’s. An attested copy of the appropriate summons was served on each bank. Heeran gave notice of service of the summonses (including copies of the summonses) to…