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constitutional muster, however, all that is required is that the summons
describe the documents with sufficient particularity and not be excessive for
the purposes of the inquiry. See Okla. Press Pub’g Co. v. Walling, 327 U.S.
186, 209 (1946). “As for specificity, the summons [need only describe] the
requested documents in enough detail to inform [the summoned party] of
exactly what he was to produce.” United States v. Abrahams, 905 F.2d at
1282. See also United States v. Judicial Watch, Inc., 371 F.3d 824, 832 (D.C.
Cir. 2004); United States v. Medlin, 986 F.2d 463, 467 (11th Cir. 1993) (“An
IRS summons is overbroad if it ‘does not advise the summoned party what is
required of him with sufficient specificity to permit him to respond adequately
to the summons.’” (quoting United States v. Wyatt, 637 F.2d 293, 302 n.16 (5th
Cir. 1981))).
While the Commissioner’s summons authority has been described as a
license to fish, United States v. Luther, 481 F.2d 429, 432-33 (9th Cir. 1973)
(“Sec. 7602 authorizes the Secretary or his delegate ‘to fish’”); United States v.
Giordano, 419 F.2d 564, 568 (8th Cir. 1969) (“Secretary or his delegate has
been specifically licensed to fish by § 7602”), this license is not without limit.
The IRS may not conduct an unfettered “fishing expedition” through a
person’s records, but “must identify with some precision the documents it
wishes to inspect.” United States v. Dauphin Deposit Trust Co., 385 F.2d 129,
131 (3d Cir. 1967). Thus, in testing for overbreadth, the question is not
whether the summons calls for the production of a large volume of records.
Instead, the questions are rather, first did the summons describe the
requested documents in enough detail to inform the summoned party of
exactly what is to be produced, Abrahams, 905 F.2d at 1282, 1285, and,
second, may the summoned records be relevant to the inquiry. In re Tax
Liabs. of John Does v. United States, 866 F.2d 1015, 1021 (8th Cir. 1989).
Summonses that are definite in nature and finite in scope, and that request
only information that may be relevant to the IRS’s inquiry, consistently have
been enforced against challenges for overbreadth. See, e.g., United States v.
Reis, 765 F.2d 1094, 1096 n.2 (11th Cir. 1985); United States v. Linsteadt, 724
F.2d 480, 483 n.1 (5th Cir. 1984); United States v. Cmty. Fed. Sav. & Loan
Ass’n, 661 F.2d 694 (8th Cir. 1981); United States v. Nat’l Bank of S. D., 622
F.2d 365 (8th Cir. 1980).
Likewise, the courts have not been receptive to arguments that a
summons may be overly burdensome to the summoned party. It is now well
established that enforcement of a summons seeking relevant records will not
be denied merely because the summons seeks production of (or a search