United States v. Clarke
| Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|---|
| 13-301 | 11th Cir | Apr 23, 2014 | Jun 19, 2014 | 9-0 | Kagan | OT 2013 |
Holding: A taxpayer who wants to question Internal Revenue Service (IRS) agents about their motives for issuing a summons may do so if he can point to "specific facts or circumstances plausibly raising an inference of bad faith."
Judgment: Vacated and remanded, 9-0, in an opinion by Justice Kagan on June 19, 2014.
SCOTUSblog Coverage
- Opinion analysis: Court clarifies standard for evidentiary hearing in enforcement of IRS summons (Susan C. Morse, June 23, 2014)
- Quick take: Todays decision in United States v. Clarke (Amy Howe, June 19, 2014)
- Argument analysis: What is the boundary on district court discretion to decide whether to develop evidence before enforcing an IRS summons? (Susan C. Morse, April 25, 2014)
- Argument preview: When can the recipient of an IRS summons put the government on the stand? (Susan C. Morse, April 18, 2014)
- Petition of the day (Mary Pat Dwyer, January 4, 2014)
| Date | Proceedings and Orders |
|---|---|
| 07/02/2013 | Application (13A27) to extend the time to file a petition for a writ of certiorari from July 17, 2013 to August 16, 2013, submitted to Justice Thomas. |
| 07/05/2013 | Application (13A27) granted by Justice Thomas extending the time to file until August 16, 2013. |
| 07/31/2013 | Application (13A27) to extend further the time from August 16, 2013 to September 6, 2013, submitted to Justice Thomas. |
| 08/12/2013 | Application (13A27) granted by Justice Thomas extending the time to file until September 6, 2013. |
| 09/06/2013 | Petition for a writ of certiorari filed. (Response due October 7, 2013) |
| 10/03/2013 | Order extending time to file response to petition to and including November 6, 2013. |
| 11/01/2013 | Order further extending time to file response to petition to and including December 6, 2013. |
| 12/06/2013 | Brief of respondents Michael Clarke, et al. in opposition filed. |
| 12/20/2013 | Reply of petitioner United States filed. |
| 12/24/2013 | DISTRIBUTED for Conference of January 10, 2014. |
| 01/10/2014 | Petition GRANTED. |
| 02/11/2014 | SET FOR ARGUMENT ON Wednesday, April 23, 2014 |
| 02/14/2014 | Joint appendix filed. |
| 02/14/2014 | Brief of petitioner United States filed. |
| 02/20/2014 | Record received from U.S.D.C. Southern District of Florida is electronic. (Not PACER) |
| 03/10/2014 | CIRCULATED. |
| 03/17/2014 | Brief of respondents Michael Clarke, et al. filed. (Distributed) |
| 04/14/2014 | Reply of petitioner United States filed. (Distributed) |
| 04/23/2014 | Argued. For petitioner: Sarah E. Harrington, Assistant to the Solicitor General, Department of Justice, Washington, D. C. For respondents: Edward A. Marod, West Palm Beach, Fla. |
| 06/19/2014 | Judgment VACATED and case REMANDED. Kagan, J., delivered the opinion for a unanimous Court. |
| 07/21/2014 | JUDGMENT ISSUED |