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IRS TO SERVE SUMMONSES TO 17 COMPANIES IN NEW YORK IN OFFSHORE CREDIT CARD INVESTIGATION.

OCT. 16, 2002

Matter of the Tax Liabilities of John Does, (In Re)

DATED OCT. 16, 2002
DOCUMENT ATTRIBUTES
  • Case Name
    IN THE MATTER OF THE TAX LIABILITIES OF: JOHN DOES, UNITED STATES TAXPAYERS WHO, DURING THE YEARS ENDED DECEMBER 31, 1998 THROUGH DECEMBER 31, 2001, HAD SIGNATURE AUTHORITY OVER MASTERCARD PAYMENT CARDS ISSUED BY, THROUGH, OR ON BEHALF OF BANKS OR OTHER FINANCIAL INSTITUTIONS IN ANTIGUA AND BARBUDA, BAHAMAS, AND CAYMAN ISLANDS, OR ISSUED TO PERSONS OR ENTITIES IN ANTIGUA AND BARBUDA, BAHAMAS, AND CAYMAN ISLANDS
  • Court
    United States District Court for the Southern District of New York
  • Docket
    No. M-18-304
  • Judge
    Berman, Richard M.
  • Cross-Reference
    In re Tax Liabilities of John Does, No. 1:02-MI-0254 (N.D. Ga. Aug.

    30, 2002)(For a summary, see Tax Notes, Oct. 28, 2002, p. 510; for

    the full text, see Doc 2002-23711 (2 original pages) or

    2002 TNT 204-11.)
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2002-24496 (2 original pages)
  • Tax Analysts Electronic Citation
    2002 TNT 212-14

Matter of the Tax Liabilities of John Does, (In Re)

 

ORDER

 

 

[1] This matter is before the Court upon the United States of America's Ex Parte Petition for Leave to Serve John Doe Summonses. Based upon a review of the Petition and exhibits thereto, the Court has determined that the "John Doe" summonses issued by the Internal Revenue Service to BarnesandNoble.com, BMG Entertainment, British Airways, PLC, CD Now, Inc., The College Board, Deutche Lufthansa AG, Columbia House Co., Foot Locker, Inc., Helmsley Hotels, J & R Electronics Inc., Jetro Cash and Carry Enterprises, Le Meridien Hotels and Resorts, Loews Hotels Holding Corp., Royalton Hotel, Starwood Hotels & Resorts Worldwide, Inc., and Tiffany & Co., relate to the investigation of an ascertainable group or class of persons, that there is a reasonable basis for believing that such group or class of persons may fail or may have failed to comply with any provision of any internal revenue law, and that the information sought to be obtained from the examination of the records or testimony and the identities of the persons with respect to whose liability the summonses are issued) are not readily available from other sources.

[2] IT IS HEREBY ORDERED that the Internal Revenue Service, through Revenue Agent Joseph C. West or any other authorized officer or agent, may serve Internal Revenue Service "John Doe" summonses upon BarnesandNoble.com, BMG Entertainment, British Airways, PLC, CD Now, Inc., The College Board, Columbia House Co., Deutsche Lufthansa AG, Foot Locker, Inc., Helmsley Hotels, J & R Electronics, Inc., Jetro Cash and Carry Enterprises, Le Meridien Hotels and Resorts, Loews Hotels Holding Corp., Royalton Hotel, Starwood Hotels & Resorts Worldwide, Inc., and Tiffany & Co., in substantially the forms as attached to the Exhibits Appendix to the Declaration of Revenue Agent West at Tab 2(a) through (p), respectively, and including the schedules setting forth the account numbers for the MasterCard payment cards used with each merchant. A copy of this Order shall be served together with the summonses.

[3] SO ORDERED this 16th day of October, 2002.

Honorable Richard M. Berman

 

UNITED STATES DISTRICT JUDGE
DOCUMENT ATTRIBUTES
  • Case Name
    IN THE MATTER OF THE TAX LIABILITIES OF: JOHN DOES, UNITED STATES TAXPAYERS WHO, DURING THE YEARS ENDED DECEMBER 31, 1998 THROUGH DECEMBER 31, 2001, HAD SIGNATURE AUTHORITY OVER MASTERCARD PAYMENT CARDS ISSUED BY, THROUGH, OR ON BEHALF OF BANKS OR OTHER FINANCIAL INSTITUTIONS IN ANTIGUA AND BARBUDA, BAHAMAS, AND CAYMAN ISLANDS, OR ISSUED TO PERSONS OR ENTITIES IN ANTIGUA AND BARBUDA, BAHAMAS, AND CAYMAN ISLANDS
  • Court
    United States District Court for the Southern District of New York
  • Docket
    No. M-18-304
  • Judge
    Berman, Richard M.
  • Cross-Reference
    In re Tax Liabilities of John Does, No. 1:02-MI-0254 (N.D. Ga. Aug.

    30, 2002)(For a summary, see Tax Notes, Oct. 28, 2002, p. 510; for

    the full text, see Doc 2002-23711 (2 original pages) or

    2002 TNT 204-11.)
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2002-24496 (2 original pages)
  • Tax Analysts Electronic Citation
    2002 TNT 212-14
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