Polselli v. Internal Revenue Service
| Polselli v. Internal Revenue Service | |
|---|---|
 | |
| Decided May 18, 2023 | |
| Full case name | Polselli v. Internal Revenue Service |
| Docket no. | 21-1599 |
| Citations | 598 U.S. ___ (more) |
| Holding | |
| When the Internal Revenue Service issues a summons in aid of collecting a tax liability, the exception to the notice requirement in 26 U.S.C. § 7609(c)(2)(D)(i) applies even if the delinquent taxpayer has no legal interest in the accounts or records summoned. | |
| Court membership | |
| |
| Case opinion | |
| Majority | Roberts, joined by unanimous |
Polselli v. Internal Revenue Service, 598 U.S. ___ (2023), was a United States Supreme Court case in which the Court held that when the Internal Revenue Service issues a summons in aid of collecting a tax liability, the exception to the notice requirement in 26 U.S.C. § 7609(c)(2)(D)(i) applies even if the delinquent taxpayer has no legal interest in the accounts or records summoned.[1][2]
References
[edit]External links
[edit]- Text of Polselli v. Internal Revenue Service, No. 21-1599, 598 U.S. ___ (2023) is available from: Justia
This article incorporates written opinion of a United States federal court. As a work of the U.S. federal government, the text is in the public domain. "[T]he Court is unanimously of opinion that no reporter has or can have any copyright in the written opinions delivered by this Court." Wheaton v. Peters, 33 U.S. (8 Pet.) 591, 668 (1834)
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