Polselli v. Internal Revenue Service

U.S. Supreme Court

Question(s) Presented

Whether the § 7609(c)(2)(D)(i) exception applies only when the delinquent taxpayer owns or has a legal interest in the summonsed records (as the Ninth Circuit holds), or whether the exception applies to a summons for anyone's records whenever the IRS thinks that person's records might somehow help it collect a delinquent taxpayer's liability (as the Sixth Circuit, joining the Seventh Circuit, held below).

Tab Group

Merits Stage

U.S. Chamber files amicus brief

January 30, 2023

The brief urges the Supreme Court to reverse the Sixth Circuit and hold that the exception in I.R.C. § 7609(c)(2)(D)(i) to the notice requirements for an IRS summons on third-party recordkeepers applies only when the delinquent taxpayer owns or has a legal interest in the summonsed records.

Carter G. Phillips, William R. Levi, and Aaron P. Haviland of Sidley Austin LLP and the U.S. Chamber’s Litigation Center served as co-counsel for the U.S.

Case Documents

Opinion -- Polselli v. Internal Revenue Service (Sixth Circuit).pdf

U.S. Chamber Amicus Brief -- Polselli v. Internal Revenue Service (U.S. Supreme Court).pdf