OPINION ANALYSIS
Justices rule IRS can summon bank information without notifying account holders under appropriate circumstances
May 19, 2023
Bobby L. Dexter is a Professor of Law at the Chapman University Dale E. Fowler School of Law. He is the author of Federal Income Taxation in Focus, 2nd Edition (Aspen Publishing 2022), and his scholarship has appeared in several traditional and peer-reviewed law reviews. Professor Dexter is a graduate of Yale College and Harvard Law School, where he served on the Editorial Board of the Harvard Law Review.