The article continues reviewing Supreme Court cases impacting tax law, building on the first article in this series.

Polselli v. IRS , 598 U.S. 432 (2023).

On May 18, 2023, the Supreme Court decided Polselli v. IRS, a case concerning the IRS’s summons power. When pursuing individuals who owe unpaid federal taxes, the IRS can issue a summons but must generally provide notice to anyone identified in the summons. Individuals entitled to notice of the summons can then attempt to quash the summons. However, if the IRS issues a summons to assist in collecting as an assessment against the person with respect to whose liability to summons relates, no notice is required. The IRS assessed Remo Polselli for more than $2M in unpaid taxes and penalties, and, in his collection efforts, the IRS Re

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