UNITED STATES v. JOSE

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Case Basics
Docket No. 
95-2082
Petitioner 
United States
Respondent 
Jose
Opinion 
Tags
Term:
Facts of the Case 

In a proceeding to enforce two IRS summonses issued to Laddie Jose, as trustee for the Jose Business Trust and Jose Family Trust, the U.S. and an IRS agent represented that the documents sought were for a civil investigation. Ultimately, the District Court ordered enforcement of the summonses, requiring the IRS to give Jose five days' notice before transferring summoned information from its Examination Division to any other IRS office. The IRS appealed, challenging the District Court's authority to impose such a restriction. The Court of Appeals dismissed the appeal as not ripe because the record did not indicate that the Examination Division had attempted to disclose the documents to any other IRS division; therefore, the five-day notice requirement had not been triggered.

Question 

Is a Federal District Court's order, which enforced IRS summonses but required the IRS to give notice prior to any internal transfer of summoned documents, appealable as final decision?

Conclusion 
Decision: 9 votes for United States, 0 vote(s) against
Legal provision: 28 U.S.C. 1291

Yes. In a per curiam opinion, the Court held that the District Court issued a final, appealable order. The Court reasoned that the District Court's final order was indeed final because it was a decision dispositively granting in part and denying in part the remedy requested by the IRS. The Court also noted that finality, not ripeness, is the doctrine governing appeals from the District Court to the Court of Appeals. To appeal the District Court's decision, the IRS was neither obligated to defy the order nor required to provide notice of its intention to transfer documents internally, concluded the Court.

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UNITED STATES v. JOSE. The Oyez Project at IIT Chicago-Kent College of Law. 13 December 2014. <http://www.oyez.org/cases/1990-1999/1996/1996_95_2082>.
UNITED STATES v. JOSE, The Oyez Project at IIT Chicago-Kent College of Law, http://www.oyez.org/cases/1990-1999/1996/1996_95_2082 (last visited December 13, 2014).
"UNITED STATES v. JOSE," The Oyez Project at IIT Chicago-Kent College of Law, accessed December 13, 2014, http://www.oyez.org/cases/1990-1999/1996/1996_95_2082.