SHAHID R. KHAN and ANN C. KHAN v. United States of America

United States Court of Appeals
For the Seventh Circuit
Chicago, Illinois 60604
December 4, 2008
Before
Hon. JOEL M. FLAUM, Circuit Judge
Hon. ILANA DIAMOND ROVNER, Circuit Judge
Hon. DIANE P. WOOD, Circuit Judge
Nos. 08‐1743, 08‐1744, 08‐1746,
08‐1747, 08‐1749 & 08‐1750
SHAHID R. KHAN and ANN C.
KHAN, et al.,
Petitioners‐Appellees,
v.
UNITED STATES OF AMERICA,
Respondent‐Appellant.
Appeals from the United States District
Court for the Northern District of
Illinois, Eastern Division.
Nos. 07 CV 2570, 07 CV 2571,
07 CV 2573, 07 CV 2575, 07 CV 2583
& 07 CV 2574
Ruben Castillo,
Judge.
ORDER
The slip opinion of this court issued on November 20, 2008, is amended as follows:
‐ over ‐

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Nos. 08‐1743, et al., Page 2
On Page 2, first full paragraph, line 11 should now read:
Chevron framework. For the reasons explained below, we conclude
that the statute is ambiguous and the Treasury Regulation is
reasonable. We reverse the district court’s holding and remand
for the district court to consider taxpayers’ remaining challenges
to enforcement of the summonses.
On Page 15, the Conclusion should now read:
For the foregoing reasons, we REVERSE the district court’s holding,
and we REMAND for the district court to consider taxpayers’
remaining challenges to enforcement of the summonses.

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