Polselli v. Internal Revenue Service
| Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|---|
| 21-1599 | 6th Cir. | Mar 29, 2023 | May 18, 2023 | 9-0 | Roberts | OT 2022 |
Holding: When the Internal Revenue Service issues a summons pursuant to 26 U.S.C. " 7602(a) in aid of collecting a tax liability, the exception to the notice requirement in Section 7609(c)(2)(D)(i) applies even if the delinquent taxpayer has no legal interest in the accounts or records summoned.
Judgment: Affirmed, 9-0, in an opinion by Chief Justice Roberts on May 18, 2023. Justice Jackson filed a concurring opinion, in which Justice Gorsuch joined.
SCOTUSblog Coverage
- Justices rule IRS can summon bank information without notifying account holders under appropriate circumstances (Bobby Dexter, May 19, 2023)
- The IRS faces tough questioning from justices over privacy concerns in third-party summons dispute (Bobby Dexter, March 30, 2023)
- Justices will consider whether IRS can issue summons to banks of taxpayers relatives (among others) without notice (Bobby Dexter, March 28, 2023)
- Justices take up four new cases, including challenge to federal ban on encouraging illegal immigration (Amy Howe, December 9, 2022)
- Federal ban on inducing unlawful immigration for financial gain may get another Supreme Court test (John Elwood, December 7, 2022)
- Officers question award of post-mortem damages under Section 1983 (Kalvis Golde, July 15, 2022)
| Date | Proceedings and Orders |
|---|---|
| 06/24/2022 | Petition for a writ of certiorari filed. (Response due July 28, 2022) |
| 07/19/2022 | Motion to extend the time to file a response from July 28, 2022 to August 29, 2022, submitted to The Clerk. |
| 07/20/2022 | Motion to extend the time to file a response is granted and the time is extended to and including August 29, 2022. |
| 07/28/2022 | Brief amicus curiae of Center for Taxpayer Rights filed. |
| 08/18/2022 | Motion to extend the time to file a response from August 29, 2022 to September 29, 2022, submitted to The Clerk. |
| 08/19/2022 | Motion to extend the time to file a response is granted and the time is further extended to and including September 29, 2022. |
| 09/21/2022 | Motion to extend the time to file a response from September 29, 2022 to October 27, 2022, submitted to The Clerk. |
| 09/23/2022 | Motion to extend the time to file a response is granted and the time is further extended to and including October 27, 2022. |
| 10/27/2022 | Brief of respondent Internal Revenue Service in opposition filed. |
| 11/15/2022 | DISTRIBUTED for Conference of 12/2/2022. |
| 11/15/2022 | Reply of petitioners Hanna Karcho Polselli, et al. filed. (Distributed) |
| 12/05/2022 | DISTRIBUTED for Conference of 12/9/2022. |
| 12/09/2022 | Petition GRANTED. |
| 01/19/2023 | Motion to dispense with printing the joint appendix filed by petitioners Hanna Karcho Polselli, et al. |
| 01/23/2023 | Brief of petitioners Hanna Karcho Polselli, et al. filed. |
| 01/30/2023 | Brief amici curiae of Center for Taxpayer Rights, et al. filed. |
| 01/30/2023 | Brief amicus curiae of The Chamber of Commerce of the United States of America filed. |
| 01/30/2023 | Brief amicus curiae of National Taxpayers Union Foundation filed. |
| 01/30/2023 | Brief amicus curiae of Institute for Justice filed. |
| 01/30/2023 | Brief amici curiae of The Rutherford Institute and the Cato Institute filed. |
| 01/31/2023 | SET FOR ARGUMENT on Wednesday, March 29, 2023. |
| 02/03/2023 | Record requested from the U.S.C.A. for the Sixth Circuit. |
| 02/03/2023 | All records from the USCA-6th Circuit were transmitted electronically and are available on PACER. |
| 02/07/2023 | All records from the USDC-Eastern District of Michigan are available on PACER. |
| 02/13/2023 | CIRCULATED |
| 02/21/2023 | Motion to dispense with printing the joint appendix filed by petitioners GRANTED. |
| 02/22/2023 | Brief of respondent United States Department of the Treasury--Internal Revenue Service filed. (Distributed) |
| 03/17/2023 | Reply of petitioners Hanna Karcho Polselli, et al. filed. (Distributed) |
| 03/29/2023 | Argued. For petitioners: Shay Dvoretzky, Washington, D. C. For respondent: Ephraim McDowell, Assistant to the Solicitor General, Department of Justice, Washington, D. C. |
| 05/18/2023 | Adjudged to be AFFIRMED. Roberts, C. J., delivered the opinion for a unanimous Court. Jackson, J., filed a concurring opinion, in which Gorsuch, J., joined. |
| 06/20/2023 | Judgment issued. |