Law School Toolbox Podcast Episode 416: Listen and Learn -- Service of Process (Civ Pro)
Bar Exam Toolbox Podcast Episode 224: Listen and Learn -- Service of Process (Civ Pro)
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
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
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
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
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
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
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
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
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
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
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
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