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United States v. Clarke

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United States v. Clarke
Decided June 19, 2014
Full case nameUnited States v. Clarke
Citations573 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
Chief Justice
John Roberts
Associate Justices
Antonin Scalia · Anthony Kennedy
Clarence Thomas · Ruth Bader Ginsburg
Stephen Breyer · Samuel Alito
Sonia Sotomayor · Elena Kagan
Case opinion
MajorityKagan, 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

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  1. ^ United States v. Clarke, 573 U.S. 248 (2014).
  2. ^ "Opinion analysis: Court clarifies standard for evidentiary hearing in enforcement of IRS summons". SCOTUSblog. 2014-06-23. Retrieved 2024-10-30.
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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)