News & Analysis as of

Tax Assessment Subject Matter Jurisdiction

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

Freeman Law

No Right to Intervene?—IRS Third-Party Summonses

Freeman Law on

Third-party summonses. Taxpayers, individuals, and companies, alike, should be aware of the Internal Revenue Service’s (“IRS”) power to issue third-party summonses. Even more, interested parties should note that only parties...more

Pullman & Comley, LLC

Appellate Court Notes

Pullman & Comley, LLC on

Supreme Court Advance Release Opinions: SC19408 - NPC Offices, LLC v. Kowaleski - In this case, the Supreme Court reversed the Appellate Court. The Appellate Court had agreed with the Trial Court that a driveway...more

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