Podknife - Polselli v. Internal Revenue Service by U.S. Supreme Court Oral Arguments

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Polselli v. Internal Revenue Service

Podcast |: U.S. Supreme Court Oral Arguments
Publisher |: Oyez
Media Type |: audio
Podknife tags |: Government & Organizations,; Law,; Supreme Court
Categories Via RSS |: Government & Organizations,; National
Publication Date |: Mar 29, 2023
Episode Duration |: 00:50:25

A case in which the Court will decide whether the exception in I.R.C. § 7609(c)(2)(D)(i) to the notice requirements for an Internal Revenue Service summons on third-party recordkeepers applies to a summons for anyone’s records whenever the IRS thinks that person’s records might somehow help it collect a delinquent taxpayer’s liability.

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