Polselli v. IRS
View Official PDFBelow are plain-language sections to help you understand what the Court decided in Polselli v. IRS and why it matters. Quotes are taken from the syllabus (the Court’s short summary at the start of the opinion).
Summary
A short, plain-English overview of Polselli v. IRS.
The Supreme Court ruled on the IRS's authority to issue summonses without notice under 26 U.S.C. § 7609(c)(2)(D)(i). The Court determined that the IRS does not need to provide notice if the summons aids in the collection of an assessment against a taxpayer, regardless of the taxpayer's legal interest in the records. This decision affirms the Sixth Circuit's interpretation, aligning with the Seventh and Tenth Circuits.
Holding
The single most important “bottom line” of what the Court decided in Polselli v. IRS.
The Court held that the IRS is not required to provide notice of a summons if it aids in the collection of an assessment against a taxpayer, without needing a legal interest in the records.
Constitutional Concepts
These are the Constitution-related themes that appear in Polselli v. IRS. Click a concept to see other cases that involve the same idea.
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Why Procedural Due Process is relevant to Polselli v. IRS
The case involves the procedural requirements of notice and the ability to quash IRS summonses, which are central to procedural due process.
Syllabus excerpt (verbatim)To safeguard privacy, the IRS is generally required to provide notice to anyone named in a summons, who can then sue to quash it.
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Why Standing is relevant to Polselli v. IRS
The case discusses who has the right to bring a motion to quash an IRS summons, which relates to the concept of standing.
Syllabus excerpt (verbatim)The District Court dismissed the case for lack of subject-matter jurisdiction, reasoning that the IRS did not need to provide notice.
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Why Judicial Review is relevant to Polselli v. IRS
The Court's decision involves the interpretation of statutory provisions related to IRS summonses and the ability of courts to review such actions.
Syllabus excerpt (verbatim)The Internal Revenue Code provides district courts with 'jurisdiction to hear and determine any proceeding' concerning a motion to quash.
Key Quotes
Short excerpts from the syllabus in Polselli v. IRS that support the summary and concepts above.
The notice exception does not contain such a limitation.
The statute does not mention legal interest, much less require that a taxpayer maintain such an interest for the exception to apply.
A summons that may not itself reveal taxpayer assets that can be collected may nonetheless help the IRS find such assets.
