Podcasts Government U.S. Supreme Court Oral Arguments Polselli v. Internal Revenue Service

Polselli v. Internal Revenue Service

Published: March 29, 2023, 2 p.m.

b'A case in which the Court held that the exception in I.R.C. \\xa7 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\\u2019s records whenever the IRS thinks that person\\u2019s records might somehow help it collect a delinquent taxpayer\\u2019s liability.'