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Polselli v. IRS: Supreme Court clarifies notice requirements for a third-party IRS summons Cover Image

Polselli v. IRS: Supreme Court clarifies notice requirements for a third-party IRS summons / Justin C. Chung.

Supreme Court clarifies notice requirements for a third-party IRS summons (portion title)
Polselli versus Internal Revenue Service (other title)
Chung, Justin C., (author.). Library of Congress. Congressional Research Service, (issuing body.).

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Record details

  • Physical Description: 1 online resource.
  • Edition: [Library of Congress public edition].
  • Publisher: [Washington, D.C.] : Congressional Research Service, 2023-

Content descriptions

General Note:
GPO Cataloging Record Distribution Program (CRDP).
In scope of the U.S. Government Publishing Office Cataloging and Indexing Program (C&I) and Federal Depository Library Program (FDLP).
The CRS web page provides access to all versions published since 2018 in accordance with P.L. 115-141.
Source of Description Note:
Contents viewed on December 5, 2023; title from CRS web page.

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Subject: United States. Internal Revenue Service > Rules and practice.
Summons > United States.
Taxation > United States.
Tax administration and procedure > United States.

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CRS reports (Library of Congress. Congressional Research Service)

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