United States v. Jose (1996)
- Docket
- 95-2082
- Decided
- 1996-01-01
Summary
Question: Is a Federal District Court's order, which enforced IRS summonses but required the IRS to give notice prior to any internal transfer of summoned documents, appealable as final decision? Conclusion: Yes. In a per curiam opinion, the Court held that the District Court issued a final, appealable order. The Court reasoned that the District Court's final order was indeed final because it was a decision dispositively granting in part and denying in part the remedy requested by the IRS. The Court also noted that finality, not ripeness, is the doctrine governing appeals from the District Court to the Court of Appeals. To appeal the District Court's decision, the IRS was neither obligated to defy the order nor required to provide notice of its intention to transfer documents internally, concluded the Court.