Resolving a decades-old circuit court split on Internal Revenue Service (IRS) summons authority, on May 18, 2023, the U.S. Supreme Court issued a unanimous decision in Polselli v. Internal Revenue Service granting the IRS broad power to summons third parties to aid in the collection of a tax debt without giving notice to the account holders.
Supreme Court Affirms IRS Power to Summons Bank Information Without Notice to Delinquent Taxpayer
