powell-factors
2 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 23-957 | David Michael Bishop, et al. v. United States, et al. | Tenth Circuit | 2024-03-04 | Denied | Response Waived | administrative-investigation civil-rights due-process first-amendment free-speech irs irs-summons judicial-review powell-factors standing tax tax-procedure | Whether the IRS summons process is subject to quashing and constraint by the First Amendment's protections against chilling or retaliatory government … |
| 23A501 | Jehan Agrama v. United States | Ninth Circuit | 2023-12-01 | Presumed Complete | administrative-subpoena evidence-requirement irs-summons judicial-enforcement powell-factors tax-investigation | Whether the Powell factors governing IRS summons enforcement require strict compliance with the requirement that sought information not already be in … |