Polselli v. Internal Revenue Service
Holding
When the Internal Revenue Service issues a summons pursuant to 26 U.S.C. § 7602(a) in aid of collecting a tax liability, the exception to the notice requirement in Section 7609(c)(2)(D)(i) applies even if the delinquent taxpayer has no legal interest in the accounts or records summoned.
Judgment
Affirmed, 9-0, in an opinion by John Roberts on May 18, 2023. Justice Jackson filed a concurring opinion, in which Justice Gorsuch joined.
Jun 24, 2022Petition for a writ of certiorari filed. (Response due July 28, 2022)Jul 19, 2022Motion to extend the time to file a response from July 28, 2022 to August 29, 2022, submitted to The Clerk.
Jul 20, 2022Motion to extend the time to file a response is granted and the time is extended to and including August 29, 2022.
Jul 28, 2022Brief amicus curiae of Center for Taxpayer Rights filed.Aug 18, 2022Motion to extend the time to file a response from August 29, 2022 to September 29, 2022, submitted to The Clerk.Aug 19, 2022Motion to extend the time to file a response is granted and the time is further extended to and including September 29, 2022.
Sep 21, 2022Motion to extend the time to file a response from September 29, 2022 to October 27, 2022, submitted to The Clerk.Sep 23, 2022Motion to extend the time to file a response is granted and the time is further extended to and including October 27, 2022.
Oct 27, 2022Brief of respondent Internal Revenue Service in opposition filed.Nov 15, 2022DISTRIBUTED for Conference of 12/2/2022.
Nov 15, 2022Reply of petitioners Hanna Karcho Polselli, et al. filed. (Distributed)Dec 5, 2022DISTRIBUTED for Conference of 12/9/2022.
Dec 9, 2022Petition GRANTED.
Jan 19, 2023Motion to dispense with printing the joint appendix filed by petitioners Hanna Karcho Polselli, et al.Jan 23, 2023Brief of petitioners Hanna Karcho Polselli, et al. filed.Jan 30, 2023Brief amici curiae of Center for Taxpayer Rights, et al. filed.Jan 30, 2023Brief amicus curiae of The Chamber of Commerce of the United States of America filed.Jan 30, 2023Brief amicus curiae of National Taxpayers Union Foundation filed.Jan 30, 2023Brief amicus curiae of Institute for Justice filed.Jan 30, 2023Brief amici curiae of The Rutherford Institute and the Cato Institute filed.Jan 31, 2023SET FOR ARGUMENT on Wednesday, March 29, 2023.
Feb 3, 2023Record requested from the U.S.C.A. for the Sixth Circuit.
Feb 3, 2023All records from the USCA-6th Circuit were transmitted electronically and are available on PACER.
Feb 7, 2023All records from the USDC-Eastern District of Michigan are available on PACER.
Feb 13, 2023CIRCULATED
Feb 21, 2023Motion to dispense with printing the joint appendix filed by petitioners GRANTED.
Feb 22, 2023Brief of respondent United States Department of the Treasury--Internal Revenue Service filed. (Distributed)Mar 17, 2023Reply of petitioners Hanna Karcho Polselli, et al. filed. (Distributed)Mar 29, 2023Argued. For petitioners: Shay Dvoretzky, Washington, D. C. For respondent: Ephraim McDowell, Assistant to the Solicitor General, Department of Justice, Washington, D. C.
May 18, 2023Adjudged to be AFFIRMED. Roberts, C. J., delivered the opinion for a unanimous Court. Jackson, J., filed a concurring opinion, in which Gorsuch, J., joined.
Jun 20, 2023Judgment issued.Recommended Citation: Polselli v. Internal Revenue Service, SCOTUSblog, https://www.scotusblog.com/cases/polselli-v-internal-revenue-service/