Issue(s): Whether the exception in I.R.C. § 7609(c)(2)(D)(i) to the notice requirements for an Internal Revenue Service summons on third-party recordkeepers applies only when the delinquent taxpayer owns or has a legal interest in the summonsed records, as the U.S. Court of Appeals for the 9th Circuit has held, or whether the exception applies to a summons for anyone’s records whenever the IRS thinks that person’s records might somehow help it collect a delinquent taxpayer’s liability, as the U.S. Courts of Appeals for the 6th and 7th Circuits have held.★ Support this podcast on Patreon ★
What is Supreme Court of the United States?
Supreme Court Season episodes will include all arguments that occur from October 01st to June/July.
SIDEBAR Episodes will take place between the end of the current term and the start of the next term. (July - October)