Supreme Court Decision Syllabus (SCOTUS Podcast)
We Read The Supreme Court's own Syllabus or Per Curium word for word, then maybe say hin then shut the microphone back off.
We are the Antidote to Mainstream News and Entertainment-Hype Style coverage of the Supreme Court...What they do in the words of the RJD (Recorder of Judicial Decisions) Read by RJ Dieken and friends
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*Note this podcast is for informational and educational purposes only.
Supreme Court Decision Syllabus (SCOTUS Podcast)
Polselli v. IRS (Tax Summons)
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Chief Justice Roberts writes for the majority in this case: "As an old joke goes: 'I believe we should all pay taxes with a smile. I tried but they wanted cash.'"
The IRS is authorized by statute to issue a summons to third parties to aid in the "collection" of an assessment against a taxpayer. There are certain notice requirements and exceptions to the requirements as they pertain to summonses. The question presented is whether the statute requires notice when a summons is issued to a third-party, or if notice is only required to the taxpayer in an account where the taxpayer holds a beneficial interest. HELD: The exception to the notice requirement in §7609(c)(2)(D)(i) does not only apply if the delinquent taxpayer has a legal interest in summons issued by the IRS.
