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

Halloran, Michele LaForest
April 2014
Preview of United States Supreme Court Cases;4/21/2014, Vol. 41 Issue 7, p282
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.


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