U.S. v. Buaiz

1 Citing case

  1. Expert Janitorial, LLC v. Williams

    No.: 3:09-CV-283, (VARLAN/GUYTON) (E.D. Tenn. Sep. 15, 2010)

    Defendants have not shown, beyond reference to the allegations in the complaint for violations of certain statutes and the criminal liability that could potentially result from those violations, any other "sufficient evidence" from the circumstances of this case upon which the Court could reasonably infer or make use of its "judicial imagination" to conceive of a sound basis upon which defendants have a reason to fear criminal prosecution. Moreover, the Court finds the facts of United States v. Grable, 98 F.3d 251 (6th Cir. 1996) and United States v. Buaiz, No. 3:07-cv-83, 2008 WL 5050102 (E.D.Tenn. Nov. 20, 2008), cases cited by defendants in support of their objections, to be distinguishable from the facts of this case in regard to whether the defendants in this case have demonstrated a real danger of prosecution. Both Grable and Buaiz involved civil investigations by the government into non-payment of taxes by the defendants. Grable involved a civil tax investigation by the government into the defendant's failure to file federal income tax returns for a period of two years.