Bestselling AICPA CPE Self-Study Courses: IRS Attacks Many Business Owners with Huge Fines (...

Bestselling AICPA CPE Self-Study Courses: IRS Attacks Many Business Owners with Huge Fines (...: IRS Attacks Many Business Owners with Huge Fines (412i, 419, captives, sect 79)     All DOL      EBSA      Advanced Search A to Z  |   S...No. 05-1501

In the Supreme Court of the United States

JOHN J. KORESKO, ET AL., PETITIONERS

v.

ELAINE L. CHAO, SECRETARY OF LABOR

ON PETITION FOR A WRIT OF CERTIORARI
TO THE UNITED STATES COURT OF APPEALS
FOR THE THIRD CIRCUIT

BRIEF FOR THE RESPONDENT
IN OPPOSITION

PAUL D. CLEMENT
Solicitor General
Counsel of Record
Department of Justice
Washington, D.C. 20530-0001
(202) 514-2217

HOWARD M. RADZELY
Solicitor of Labor
NATHANIEL I. SPILLER
Assistant Deputy Solicitor
EDWARD D. SIEGER
Attorney
Department of Labor
Washington, D.C. 20210

QUESTION PRESENTED

Whether the court of appeals correctly affirmed district court orders requiring petitioners to comply with administrative subpoenas issued under Section 504 of the Employee Retirement Income Security Act, 29 U.S.C. 1134.

In the Supreme Court of the United States

No. 05-1501

JOHN J. KORESKO, ET AL., PETITIONERS

v.

ELAINE L. CHAO, SECRETARY OF LABOR

ON PETITION FOR A WRIT OF CERTIORARI
TO THE UNITED STATES COURT OF APPEALS
FOR THE THIRD CIRCUIT

BRIEF FOR THE RESPONDENT