{"ID":54483,"name":"United States v. Jose","href":"https:\/\/api.oyez.org\/cases\/1996\/95-2082","view_count":0,"docket_number":"95-2082","additional_docket_numbers":null,"manner_of_jurisdiction":"Writ of \u003Ci\u003Ecertiorari\u003C\/i\u003E","first_party":"United States","second_party":"Jose","timeline":[{"event":"Decided","dates":[849506400],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/37767"}],"lower_court":{"ID":5,"name":"United States Court of Appeals for the Ninth Circuit","href":"https:\/\/api.oyez.org\/taxonomy\/term\/5"},"facts_of_the_case":"\u003Cp\u003EIn a proceeding to enforce two IRS summonses issued to Laddie Jose, as trustee for the Jose Business Trust and Jose Family Trust, the U.S. and an IRS agent represented that the documents sought were for a civil investigation. Ultimately, the District Court ordered enforcement of the summonses, requiring the IRS to give Jose five days\u0027 notice before transferring summoned information from its Examination Division to any other IRS office. The IRS appealed, challenging the District Court\u0027s authority to impose such a restriction. The Court of Appeals dismissed the appeal as not ripe because the record did not indicate that the Examination Division had attempted to disclose the documents to any other IRS division; therefore, the five-day notice requirement had not been triggered.\u003C\/p\u003E\n","question":"\u003Cp\u003EIs a Federal District Court\u0027s order, which enforced IRS summonses but required the IRS to give notice prior to any internal transfer of summoned documents, appealable as final decision?\u003C\/p\u003E\n","conclusion":"\u003Cp\u003EYes. In a per curiam opinion, the Court held that the District Court issued a final, appealable order. 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