Civil Tax Enforcement

Administrative summons and judicial review procedure in federal tax collection cases

1. Polselli v. Internal Revenue Service

2. Jurisdiction: United States (May 18, 2023)
3. Original Case: Polselli v. Internal Revenue Service, 595 U.S. ___ (2023)
4. Victims<![CDATA[无]]>Defendants<![CDATA[Internal Revenue Service]]><![CDATA[United States]]>Plaintiffs<![CDATA[Hanna K. Polselli]]><![CDATA[Remo Polselli]]><![CDATA[Dolores M. Polselli]]>Investigators<![CDATA[无]]>Prosecutors<![CDATA[无]]>Defense Attorneys<![CDATA[无]]>Plaintiff Attorneys<![CDATA[无]]>Judges<![CDATA[John Roberts]]>Institutions<![CDATA[Supreme Court of the United States]]><![CDATA[Internal Revenue Service]]><![CDATA[United States Court of Appeals for the Sixth Circuit]]>
5. Case Tags: Tax Law;Taxpayer Privacy;Supreme Court Decision;Civil Tax Enforcement