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CCH Standard Federal Tax Reports Quotes Mark Allison: Supreme Court Clarifies Standard for Challenges to IRS Summonses
Caplin & Drysdale

CCH Standard Federal Tax Reports Quotes Mark Allison: Supreme Court Clarifies Standard for Challenges to IRS Summonses

Date: 6/26/2014

CCH Standard Federal Tax Reports quoted Mark D. Allison concerning the Supreme Court's decision in United v. Clarke. On June 19th the Supreme Court held that a taxpayer has the right to examine IRS officials and their reasons for issuing a summons. However, the taxpayer must provide credible evidence to support their claim. For the full story, please click on the link above to view a PDF.

Excerpt taken from the article.

"The Clarke decision reflects a logical effort by the Supreme Court to balance the government's need to use a summons as an investigative tool and the tax- payer's legitimate but difficult right to challenge the good faith use of the summons," Mark Allison, member, Caplin & Drysdale, Chartered, New York, told CCH. "The Supreme Court recognized the reality that tax- payers do not typically possess hard evidence of a lack of good faith but a court may reasonably find a plausible basis for such concerns that warrant further inquiry," Allison noted.

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