Balm from the IRS

When Eleanor and Lloyd Roberts were summoned by the Internal Revenue Service to discuss their taxes, they found a novel reason for refusing to show up. Under federal law, they pointed out, any witness who is subpoenaed for a Government hearing is entitled to mileage and witness fees. No fees, no appearance. The trial court in Florida rejected the argument. The Robertses, said the court, were not entitled to witness fees because they were the individuals being investigated.

The Fifth Circuit Court of Appeals has now ruled otherwise. An IRS investigation, said that court, is the kind of hearing Congress had in mind when it provided for fees. The fact that the Robertses were being investigated is irrelevant. Result: the Robertses, who live in Hollywood, Fla., will have to be paid 10-c- per mile for the 20-mile trip to and from the IRS office in Fort Lauderdale. And they will get $4 a day for every day the hearing lasts. Presumably, the same balm is now available to anyone who is called in for a going-over by the IRS.

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