U.S. Court of Appeals Affirms Contempt for Failure to Comply with IRS Summons on Offshore Documents

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Saturday, May 1, 2010
Bruce Zagaris
On February 26, 2010, the U.S. Court of Appeals for the 9th Circuit affirmed most of a contempt order imposed by the U.S. District Court for the District of Hawaii against Cherie and Benjamin Bright. The Brights were the subjects of an Internal Revenue Service investigation concerning past tax liability. They jointly appealed the district court’s order enforcing IRS summonses requiring production of documents, including those relating to offshore accounts. The Brights unsuccessfully invoked their Fifth Amendment privilege and refused production. They also separately appealed the district court’s subsequent order finding them in contempt for failing to produce the documents...more...