The mere fact that the IRS issues a summons rather than an IDR sends a stern message.

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In 1996, the year after PlumpJack Squaw Valley Inn opened its doors, Intrawest (nyse: IDR - news - people ), the Canadian ski resort company, bought the 13-acre Squaw base area and started construction on a European-style pedestrian village.

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The Winter Olympics may be a boon for skiing in general, but for the ski resort stocks, "I don't think it's a big factor, " says analyst Irene Nattel, who follows Intrawest (nyse: IDR - news - people) for RBC Capital Markets.

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