News & Analysis as of

Summons Document Requests

Manatt, Phelps & Phillips, LLP

California Supreme Court Provides Seven-Factor Test for Motions to Quash Criminal Subpoenas

On August 13, 2020, the Supreme Court of California issued its decision in Facebook, Inc. v. Superior Court (Lance Touchstone), S245203, which examines the enforceability of third-party subpoenas issued by criminal defendants...more

McDermott Will & Emery

Ninth Circuit Interprets Summons Notice Rules Strictly Against IRS

The Internal Revenue Service (IRS) had broad examination authority to determine the correct amount of tax owed by taxpayers. In addition to seeking information directly from a taxpayer, the IRS is also authorized to seek...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

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

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