TITLE

Right of Opponent to IRS Summons to Obtain an Evidentiary hearing Premised Upon Allegations of Improper Purpose

AUTHOR(S)
Halloran, Michele LaForest
PUB. DATE
April 2014
SOURCE
Preview of United States Supreme Court Cases;4/21/2014, Vol. 41 Issue 7, p282
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article discusses United States v. Clarke et al., whether respondents in a proceeding brought by government to enforce Internal Revenue Service (IRS) summonses are entitled to evidentiary hearing where they allege summons issuance for improper motive but with limited support for allegations. The U.S. Supreme Court will decide if a district court has discretion to deny evidentiary hearing to one who opposes IRS summons, asserting improper motive but offers no evidence supporting allegations.
ACCESSION #
102949891

 

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