News & Analysis as of

Summons Supreme Court of the United States

McDermott Will & Emery

The Government Flexes Its Summons Muscles

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Two recent decisions confirmed the broad administrative summons authority of the Internal Revenue Service (IRS). In the first, the US Supreme Court resolved a circuit conflict regarding notice requirements for third-party IRS...more

Paul Hastings LLP

The IRS Can Obtain Your Bank Records Without Your Knowledge

Paul Hastings LLP on

The U.S. Supreme Court rules that the IRS does not need to provide notice to innocent bank account holders when the summonses are issued in aid of collection of a delinquent taxpayer’s tax assessment. ...more

Rivkin Radler LLP

Supreme Court Upholds IRS Collections Summons Without Notice

Rivkin Radler LLP on

The Supremes- The Constitution has figured prominently in the news of late. In the days preceding the initial discussions among members of the Administration and the Congressional leadership regarding the debt ceiling,...more

Dorsey & Whitney LLP

The Supreme Court Update - May 18, 2023

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Today, the Supreme Court of the United States issued six decisions: Amgen Inc. v. Sanofi, No. 21-757: This case addressed the Patent Act’s “enablement” requirement—the provision that requires a patent applicant to describe...more

Dorsey & Whitney LLP

The Supreme Court Update - December 9, 2022

Dorsey & Whitney LLP on

Today, the Supreme Court of the United States granted certiorari in four cases: Coinbase, Inc. v. Bielski, No. 22-105: This case presents an issue of federal arbitration law. The question presented is: Whether a...more

Proskauer - Minding Your Business

Does An Emailed Copy of a Complaint Start the 30-Day Removal Clock?

In today’s litigation practice, a defendant often receives a copy of a filed complaint before it is formally served with the pleading. Sometimes, plaintiff’s counsel emails a copy to the defendant’s counsel after filing. If...more

Blank Rome LLP

High Court Opens Door To IRS Personnel Examination

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The U.S. Supreme Court issued a unanimous opinion Thursday in United States v. Clarke (No. 13-301) addressing the standard that must be satisfied before a taxpayer can question Internal Revenue Service personnel about its...more

Morgan Lewis

IRS Information Document Request Enforcement Procedures Update

Morgan Lewis on

The U.S. Supreme Court clarifies what is necessary to challenge a summons issued by the IRS for an improper purpose. On June 19, in United States v. Clarke, the U.S. Supreme Court held that a taxpayer is entitled to...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides United States v. Clarke

On June 19, 2014, the United States Supreme Court held that a taxpayer has the right to examine Internal Revenue Service (IRS) officials regarding their reasons for issuing a summons only if the taxpayer points to facts or...more

Skadden, Arps, Slate, Meagher & Flom LLP

"Supreme Court Clarifies Standard to Challenge IRS Summons"

On June 19, 2014, the U.S. Supreme Court in United States v. Clarke1 held that a taxpayer has a right to conduct an examination of IRS officials regarding their reasons for issuing an administrative summons when the taxpayer...more

McDermott Will & Emery

Supreme Court Grapples With Showing Required For Evidentiary Hearing Before Summons Enforcement

McDermott Will & Emery on

After hearing oral arguments in a case alleging the Internal Revenue Service issued summonses for an improper purpose, the Supreme Court of the United States is set to provide guidance on the type of evidence that a summoned...more

Akerman LLP

Supreme Court to Decide When Taxpayers Can Obtain an Evidentiary Hearing in a Summons Enforcement Action

Akerman LLP on

On January 10, 2014, the Supreme Court granted review of an Eleventh Circuit case addressing the circumstances under which a taxpayer can obtain an evidentiary hearing in challenging a summons issued by the Internal Revenue...more

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