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Petition of the day

The petition of the day is:

13-301

Issue: Whether an unsupported allegation that the Internal Revenue Service (IRS) issued a summons for an improper purpose entitles an opponent of the summons to an evidentiary hearing to question IRS officials about their reasons for issuing the summons.

Recommended Citation: Mary Pat Dwyer, Petition of the day, SCOTUSblog (Jan. 3, 2014, 10:52 PM), https://www.scotusblog.com/2014/01/petition-of-the-day-514/