The SCOTUS clarified the 11th Circuit Court of Appeals in the United States v. Clarke Et. Al. that…

“a taxpayer has a right to conduct an examination of IRS Officials regarding their reasons for issuing a summons when (s)he points to specific facts or circumstances plausibly raising an inference of bad faith.”

JUSTICE KAGAN delivered the opinion of the Court as follows.

“The Internal Revenue Service has broad statutory authority to summon a taxpayer to produce documents or give testimony relevant to determining tax liability. If the taxpayer fails to comply, the IRS may petition a federal district court to enforce the summons. In an Read More