Express, which the IRS is not reviewing until the instant case is resolved, none of the banks have complied with the Summonses and the IRS is not otherwise in possession of the summoned information. The Tribe elicited no testimony to the contrary during Agent Furnas’ January 25, 2012 deposition or the February 24, 2012 evidentiary hearing. Notwithstanding, the Tribe argues that some of the documents being summoned, namely the Form 1099s, should be or would be in the Government’s possession. See, e.g., ECF No. 13, p. 15; ECF No. 35, p. 17, ECF No. 42, p. 5. Even if the Government possesses the summoned Form 1099s, actual possession of this small portion of summoned information does not bar enforcement of the Summonses. See United States v. Davis, 636 F.2d 1028, 1037 (5th Cir.1981) (<HOLDING>). The former Fifth Circuit in Davis affirmed
recognizing relevance of information and that need for this information outweighs the burden to appellants holding that even if information in an affidavit was provided in reckless disregard of the truth appropriate course of action is to sever that information from the affidavit and determine whether sufficient information remained in order for the magistrate to find probable cause holding actual possession of or access to information by the irs is not an absolute bar to enforcement of a summons for that information holding that the right of access to government information or sources of information within the governments control is not mandated by the first or fourteenth amendments holding that a prosecutors preparation and filing of an information and a motion for an arrest warrant are protected by absolute immunity