Forum
U.S. Supreme Court
Case Status
Docket Number
Term
2022 Term
Lower Court Opinion
Questions Presented
Whether the § 7609(c)(2)(D)(i) exception applies only when the delinquent taxpayer owns or has a legal interest in the summonsed records (as the Ninth Circuit holds), or whether the exception 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 (as the Sixth Circuit, joining the Seventh Circuit, held below).
Case Updates
Supreme Court holds that the exception in I.R.C. § 7609(c)(2)(D)(i) to the notice requirements for an IRS summons on third-party recordkeepers does not require the delinquent taxpayer to have a legal interest in the records
May 18, 2023
Click here to view the opinion.
U.S. Chamber files amicus brief
January 30, 2023
The brief urges the Supreme Court to reverse the Sixth Circuit and hold that the exception in I.R.C. § 7609(c)(2)(D)(i) to the notice requirements for an IRS summons on third-party recordkeepers applies only when the delinquent taxpayer owns or has a legal interest in the summonsed records.
Carter G. Phillips, William R. Levi, and Aaron P. Haviland of Sidley Austin LLP and the U.S. Chamber’s Litigation Center served as co-counsel for the U.S.
Case Documents
- Opinion -- Polselli v. Internal Revenue Service (Sixth Circuit).pdf
- U.S. Chamber Amicus Brief -- Polselli v. Internal Revenue Service (U.S. Supreme Court).pdf
- Opinion -- Polselli v. Internal Revenue Service (U.S. Supreme Court)