irc-section-7609
1 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 21-1599 | Hanna Karcho Polselli, et al. v. Internal Revenue Service | Sixth Circuit | 2022-06-28 | Judgment Issued | Amici (6)Relisted (2) | collection delinquent-taxpayer irc-section-7609 irs judicial-review notice-requirement recordkeeper-exception standing summons summons-notice tax-law | Whether the § 7609(c)(2)(D)(i) exception to the IRS summons notice requirement applies only when the summonsed records belong to the delinquent taxpay… |