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High Court Could Dim IRS Summons Power

Law360, New York (June 11, 2014, 7:16 PM EDT) -- The U.S. Supreme Court is poised to rule on whether the target of an Internal Revenue Service summons is entitled to an evidentiary hearing to argue it was wrongfully issued, and a taxpayer win could permanently complicate standard of proof requirements for the IRS.

According to experts, the current standard of proof used by courts when granting an IRS summons is incredibly low, requiring a simple sworn statement by IRS agents that the summons was issued in good faith — but a decision by the high court in United States v. Clarke et al. could change all that, requiring the government...

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