Supreme Court limits taxpayers’ ability to fight IRS summons

[JURIST] The US Supreme Court [official website] ruled [opinion, PDF] unanimously Thursday in United States v. Clarke [SCOTUSblog backgrounder] that a taxpayer can only question Internal Revenue Service (IRS) [official website] officials about their reasons for issuing a summons when he can "point to specific facts or circumstances plausibly raising an inference of bad faith." The case involves the IRS issuance of five summonses during an investigation into the tax liabilities of Dynamo Holdings Ltd [corporate website]. Those summoned, including…

Source: http://jurist.org/paperchase/2014/06/supreme-court-limits-taxpayers-ability-to-fight-irs-summons.php

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