Polselli v. Internal Revenue Service

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.

Om Podcasten

Oral arguments before the Supreme Court of the United States, presented by Oyez, a multimedia judicial archive at the IllinoisTech Chicago-Kent College of Law.