High Court Takes Appeal Over IRS Summons

By Drew Singer (January 10, 2014, 6:06 PM EST) -- The United States Supreme Court on Friday granted certiorari to a tax case that will weigh whether the target of an IRS summons is entitled to an evidentiary hearing to argue that the summons was wrongful.

The case, United States v. Clarke et al., came up through the Eleventh Circuit after the appeals court ruled in April that taxpayers in five separate administrative summons had a right to challenge the evidence that lead to those summons.

"In situations such as this, requiring the taxpayer to provide factual support for an allegation of an improper purpose, without giving the taxpayer a meaningful...

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