Polselli v. Internal Revenue Service
Podcast: U.S. Supreme Court Oral ArgumentsPublished On: Wed Mar 29 2023
Description: A case in which the Court held that the exception in I.R.C. § 7609(c)(2)(D)(i) to the notice requirements for an Internal Revenue Service summons on third-party recordkeepers applies to a summons for anyone’s records whenever the IRS thinks that person’s records might somehow help it collect a delinquent taxpayer’s liability.
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