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YUJUICO v. UNITED STATES

February 3, 1993

BENEDICTO V. and TERESITA M. YUJUICO, Petitioners,
v.
UNITED STATES, INTERNAL REVENUE SERVICE and SYLVIA SANDERS, Revenue Agent, Respondents.


VUKASIN, JR.


The opinion of the court was delivered by: J. P. VUKASIN, JR.

INTRODUCTION

 On December 14, 1993, this case came on for evidentiary hearing regarding a petition to quash and cross-motion to enforce an Internal Revenue Service formal document request. James Merritt appeared for petitioners. Assistant U.S. Attorney Thomas Carlucci appeared for respondents. The court heard the testimony of petitioner Benedicto Yujuico and the arguments of counsel, and reviewed the record herein, including the exhibits and pleadings filed to date. Having done so, this court now DENIES the petition to quash and GRANTS the motion to enforce the formal document request.

 DISCUSSION

 I. Law Governing Issuance and Enforcement of an FDR

 Section 982 of the Internal Revenue Code authorizes the Internal Revenue Service ("IRS") to issue a formal document request ("FDR") to any taxpayer to obtain foreign-based documentation. *fn1" Congress enacted Section 982 as a pretrial discovery tool "to discourage taxpayers from delaying or refusing disclosure of certain foreign-based information to the IRS." Conf. Rept. 97-760, to accompany H.R. 4961, 97th Cong., 2d Sess., reprinted in 1982 U.S.C.C.A.N. 781, 1363 (hereinafter "Conference Report").

 An FDR is "any request (made after the normal request procedures have failed to produce the requested documentation) for the production of the foreign-based documentation which is mailed by registered or certified mail to the taxpayer at his last known address and which sets forth--

 
(A) the time and place for the production of the documentation
 
(B) a statement of the reason the documentation previously produced (if any) is not sufficient,
 
(C) a description of the documentation being sought, and,
 
(D) the consequences to the taxpayer of the failure to produce the documentation described in paragraph (C)."

 26 U.S.C. ยง 982(c)(1).

 The consequence to a taxpayer who fails to substantially comply, within 90 days of the service of an FDR, is as follows:


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