U.S. Court of Appeals Rules IRS Cannot Apply Force Against A Tax Payer Without A Court Order Tax Payers Free To Ignore An IRS Summons Queensbury, NY – On January 25, 2005, the U.S. Court of Appeals for the Second Circuit held that taxpayers cannot be compelled by the IRS to turn over personal and private property to the IRS, absent a federal court order. Quoting from the decision (Schulz v. IRS, Case No. 04-0196-cv), “...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...