Friday, September 18, 2020

If You Need A Belated "Friday Afternoon Club" Laugh: On Cy Vance's Mazars Second Circuit Matters...


Do get a load (and. . . I do mean. . . a LOAD) of this. . . erh. . . amicus argument (17 pages; pro-Trump).

It would seem that the counsel for this far right 501(c)(3) has inverted (the widely regarded as incorrect Supreme Court) Citizens United holding -- to argue that federal IRS regulations erh. . . "trump" state law criminal grand jury subpoenas (ones with inviolate secrecy obligations, and criminal penalties, for violating secrecy) as to Trump's financial records, in the hands of a third party accountant, and stranger to the criminal grand jury proceeding.

Yikes; the University of Tulsa Law School. . . is not looking sharp, here -- there is simply no chance a federal IRS regulation-set can survive a challenge, based on independent state law criminal matters, in this setting. In sum, the IRS cannot (via its very limited charter) set the procedural and substantive contours. . . of local state criminal law. See, generally the idea of federalism, in the US Constitution.

Said another way, there is no concomitant Constitutional basis for arguing that IRS records enjoy some superior, on-steroids version of fourth amendment protections. They just don't -- not even a dyed in the wool... federalist society member would so argue.

All in all -- this is. . . a complete. . . do over, Ms. Phillips.

Cheers -- Friday afternoon burgers, and frosty craft root beers call my name now. Out!

नमस्ते

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