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Administrative Law Keyed to Funk
United States v. LaSalle National Bank
Citation:
437 U.S. 298 (1978)Facts
In May 1975, IRS Special Agent John F. Olivero of the Intelligence Division began investigating taxpayer John Gattuso’s tax liability for 1970-1972. Olivero pursued the case independently, gathering information from various sources including the FBI, U.S. Attorney, Secret Service, HUD, and the IRS Collection Division. Gattuso’s tax returns showed rental income from real estate held in Illinois land trusts by LaSalle National Bank as trustee. To determine the accuracy of Gattuso’s income reports, Olivero issued two summonses under § 7602 to the bank, requesting trust files and related documents. When bank vice president Joseph Lang refused to produce the materials, the United States petitioned for enforcement. At the enforcement hearing, the bank’s counsel argued that Olivero’s investigation was “purely criminal” in nature, citing testimony that Olivero had stated the investigation “was strictly related to criminal violations.” The District Court found that Olivero “was conducting his investigation solely for the purpose of unearthing evidence of criminal conduct” and denied enforcement. The Court of Appeals affirmed, treating this as a factual finding subject to the clearly-erroneous standard of review.
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