IN RE TAX LIABILITIES OF DOES, (W.D.Tenn. 2003)

SAMUEL MAYS, JR., Judge

The United States of America has filed a petition for leave to file John Doe summonses pursuant to 26 U.S.C. § 7609(f). The court has considered the petition, the memorandum of law, and the supporting affidavits and exhibits ex parte, as required by 26 U.S.C. § 7609(h)(2). The court finds that the United States has established the following.

1. The summonses relate to the investigation of an ascertainable group or class or persons, i.e., American Express and MasterCard signatories whose charge, debit, or credit cards were issued by or through, or paid for from funds drawn on, banks in Antigua and Barbuda, the Bahamas, or Cayman Islands during 1998 and 1999. See 26 U.S.C. § 7609(f)(1).

2. A reasonable basis exists for believing that such individuals may fail or may have failed to comply with provisions of the internal revenue laws. See 26 U.S.C. § 7609(f)(2). 3. The information to be obtained from the testimony and examination of the records (and the identities of the persons with respect to whose liability the summonses are issued) is not readily available from other sources. See 26 U.S.C. § 7609(f)(3).

Accordingly, the Internal Revenue Service, through an authorized officer or agent, may serve John Doe summonses, in the forms attached to the petition as Exhibits 1 and 2, on American Express Travel Related Services Co. and MasterCard International.

It is so ORDERED