IRS summonses apply no force to the target, and no punitive consequences can befall

UNITED STATES COURT OF APPEALS 2 FOR THE SECOND CIRCUIT 34 _______________ 56 August Term, 2004 78 9 (Petition for Rehearing: March 2, 2005 Decided: June 29, 2005) 10 11 Docket No. 04-0196-cv 12 _______________ 13 14 15

Having considered the arguments of the parties, we grant the petition to rehear
8 for only the limited purpose and to the extent necessary to clarify our prior opinion and hold that:
9 1) absent an effort to seek enforcement through a federal court, IRS summonses “to appear, to
10 testify, or to produce books, papers, records, or other data,” 26 U.S.C. § 7604, issued “under the
11 internal revenue laws,” id., apply no force to the target, and no punitive consequences can befall
12 a summoned party who refuses, ignores, or otherwise does not comply with an IRS summons
13 until that summons is backed by a federal court order;