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Congressional Research Service Issues Legal Sidebar White Paper on Supreme Court Clarifies Notice Requirements for a Third-Party IRS Summons
July 06, 2023
WASHINGTON, July 6 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB10998) on Supreme Court clarifies notice requirements for a third-party IRS summons on July 5, 2023, by legislative attorney Justin C. Chung:

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Polselli v. IRS: Supreme Court Clarifies Notice Requirements for a Third-Party IRS Summons

In Polselli v. IRS, decided on May 18, 2023, the Supreme Court held that when the Internal Revenue Service (IR . . .

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