United States v. Clarke
Appearance
United States v. Clarke | |
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Decided June 19, 2014 | |
Full case name | United States v. Clarke |
Citations | 573 U.S. 248 (more) |
Holding | |
A taxpayer who wants to question Internal Revenue Service agents about their motives for issuing a summons may do so if they can point to "specific facts or circumstances plausibly raising an inference of bad faith." | |
Court membership | |
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Case opinion | |
Majority | Kagan, joined by unanimous |
United States v. Clarke, 573 U.S. 248 (2014), was a United States Supreme Court case in which the Court held that a taxpayer who wants to question Internal Revenue Service agents about their motives for issuing a summons may do so if they can point to "specific facts or circumstances plausibly raising an inference of bad faith."[1][2]
References
[edit]External links
[edit]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)