United States v. McKee’s Empirical Analysis
192 F.3d 535 · 1999
Citation profile
5 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 19 later decisions — most recently December 2015
5 federal appellate · 2 district · 1 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Kastigar v. United States · Beckwith v. United States · United States v. Caceres · Foss v. Foss · College Savings Bank v. Florida Prepaid Postsecondary Education Expense Board
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“At first glance, our precedent suggests not. See Valen Mfg. Co. v. United States, 90 F.3d 1190, 1194 (6th Cir.1996). In that case, the taxpayer argued that the assessments levied against him for delinquent filings were invalid because the Manual suggested that his conduct was excused. We rejected this argument as meritless, and noted that the “provisions of the [IRS’s] manual ... only govern the internal affairs of the Internal Revenue Service. They do not have the force and effect of law.” Id. (quotations and citations omitted). This rule is based on the view that the Manual was generally created for the agency’s own internal administration, and not for the protection of taxpayers. See, e. g., United States v. Mapp, 561 F.2d 685, 690 (7th Cir.1977); United States v. Lockyer, 448 F.2d 417, 420-21 (10th Cir.1971). Additionally, this rule applies to both civil and criminal cases. See United States v. Marra, 481 F.2d 1196, 1204 (6th Cir.1973) (expressing doubt that internal IRS handbook guidelines affords substantive rights to taxpayers); United States v. Tenzer, 127 F.3d 222, 228 (2d Cir.1997) (internal IRS policy was not “directed to public nor publicized”), cert. denied, 523 U.S. 1096 , 118 S.Ct. 1580 , 140 L.Ed.2d 795 (1998); United States v. Michaud, 860 F.2d 495, 499 (1st Cir.1988) (Breyer, J.) (“the law is clear that an IRS agent’s violation of a regulation ... does not prevent prosecution and conviction of a defendant, nor does it require suppression of evidence”); Grode”
1 later decision quote this exact passage · from the majority“Because we conclude that agent Loges was not shown to have violate the Internal Revenue Manual in failing to turn the investigation over to the Criminal Investigation Division sooner than she did, I am not sure that we need to express an opinion as to what the constitution implications would have been had we concluded that Agent Loges did violate the manual.... I do not mean to suggest that I think the rule is wrong; I simply see no reason for us to decide the question at this juncture.”
1 later decision quote this exact passage · from the concurrence“[I]t is incumbent upon [the defendant] to show by clear and convincing evidence that (1) [the revenue agent] made affirmative misrepresentations in the course of her investigation, and (2) because of those misrepresentations, [the defendant] disclosed incriminating evidence to the prejudice of her constitutional rights.”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.