we view ourselves today as completing a task begun forty years ago and hold that, absent an effort to seek enforcement through a federal court, IRS summonses apply no force to taxpayers, and no consequence whatever can befall a taxpayer who refuses, ignores, or otherwise does not comply with an IRS summons until that summons is backed by a federal court order. In addition, we hold that if the IRS seeks enforcement of a summons through the courts, those subject to the proposed order must be given a reasonable opportunity to contest the government’s request. If a court grants a government request for an order of enforcement then we hold, consistent with 26 U.S.C. §7604 and Reisman, that any individual subject to that order must be given a reasonable opportunity to comply and cannot be held in contempt, arrested, detained, or otherwise punished for refusing to comply with the original IRS summons, no matter the taxpayer’s reasons or lack of reasons for so refusing.
IOW, if the Census Bureau wants to force compliance, they can seek an order in Federal District Court, and the individual must be given the reasonable opportunity then to comply before any penalties.
Sort of takes the wind out of adminstrative law, but there you are.
That is why, when the Census droids insist that I'm legally obliged to answer their questions, I tell them, "Fine. Come back with the sheriff and a court order" and slam the door.
Thanks.
I love the internet.