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Enforcement Summons

McDermott Will & Emery

IRS Flexes Its Administrative Summons Power in Recent Tax Case

McDermott Will & Emery on

The United States Court of Appeals for the Tenth Circuit’s recent opinion in Standing Akimbo, LLC v. United States, No. 19-1049 (10th Cir. April 7, 2020), reminds us of the Internal Revenue Service’s (IRS) ability to obtain...more

Blank Rome LLP

High Court Opens Door To IRS Personnel Examination

Blank Rome LLP on

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

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