Appeals — “Though We Do Not Lightly Create a Circuit Split, We Are Obliged to Follow Supreme Court Precedent Even When It Might Be Viewed As Inequitable or as Form Over Substance” (Good Quote)

 

Jewell v. United States, 749 F.3d 1295 (10th Cir. 2014):

Though we do not lightly create a circuit split, we are obliged to follow Supreme Court precedent, even when it might be viewed as "inequitable" or as "form over substance." In Powell, the Supreme Court expressed itself clearly: If the IRS does not comply with the administrative requirements of the Internal Revenue Code, its summonses are unenforceable. United States v. Powell, 379 U.S. 48, 57-58, 85 S. Ct. 248, 13 L. Ed. 2d 112 (1964). The 23-day requirement is mandatory and an administrative requirement of the Internal  [*1301]  Revenue Code. Thus, under Powell, we conclude that the district courts in the Western and Eastern Districts of Oklahoma were obligated to grant Mr. Jewell's petitions to quash the summonses.

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