Polselli v. Internal Revenue Service
U.S. Supreme Court Oral Arguments - Un podcast de Oyez
Catégories:
A case in which the Court held that 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.
