Supreme Court rules: Clarke/IRS summons case

Practical and Practice issues for Professionals who practice in the area of taxation. Moral, social and economic issues relating to taxes, including international issues, the U.S. Internal Revenue Code, state tax issues, etc. Not for "tax protestor" issues, which should be posted in the "tax protestor" forum above. The advice or opinion given herein should not be relied on for any purpose whatsoever. Also examines cookie-cutter deals that have no economic substance but exist only to generate losses, as marketed by everybody from solo practitioner tax lawyers to the major accounting firms.
Famspear
Knight Templar of the Sacred Tax
Posts: 7172
Joined: Sat May 19, 2007 1:59 pm
Location: Texas

Supreme Court rules: Clarke/IRS summons case

Postby Famspear » Thu Jun 19, 2014 6:04 pm

Holding by the U.S. Supreme Court in a case decided on June 19, 2014:

In a court proceeding with respect to enforcement of a summons issued by the Internal Revenue Service, a bare allegation that the IRS has an improper purpose in issuing the summons does not entitle the taxpayer to examine IRS officials. The taxpayer has a right to conduct that examination “when he points to specific facts or circumstances plausibly raising an inference of bad faith.”

See United States v. Michael Clarke, U.S. Sup. Ct., Case No. 13-301 (June 19, 2014) (Justice Kagan, for a unanimous Court) (reversing a decision of the U.S. Court of Appeals for the Eleventh Circuit).
...why is anyone in this [losthorizons] community paying the least attention to...'Larry Williams' [Famspear], or other purveyors of disinformation from...quatloos? – Pete Hendrickson, former inmate 15406-039, Fed’l Bureau of Prisons

User avatar
Dr. Caligari
J.D., Miskatonic University School of Crickets
Posts: 1514
Joined: Fri Jul 25, 2003 11:02 pm
Location: Southern California

Re: Supreme Court rules: Clarke/IRS summons case

Postby Dr. Caligari » Thu Jun 19, 2014 6:20 pm

Everybody expected the 11th Circuit to be reversed, since its decision was an outlier that disagreed with every other Circuit, but today's decision reaches a middle ground that is less favorable than the IRS hoped-- the new rule is less taxpayer-friendly than the 11th Circuit, but more taxpayer-friendly than what the law was in the other circuits.
Dr. Caligari
(Du musst Caligari werden!)


Return to “Tax Practice & Policy and Tax Shelters”

Who is online

Users browsing this forum: No registered users and 1 guest