Supreme Court of the United States · Official docket →
Hanna Karcho Polselli, et al. v. Internal Revenue Service
Paid petition · United States Court of Appeals for the Sixth Circuit, No. 21-1010 · judgment January 7, 2022
Before the decision, about 3.5× the 4.1% base rate. The model weighted this up for counsel who has won certiorari before, a circuit split argued in the petition, and a dissent in the court below (flagged in the petition).
Question presented
The Internal Revenue Code generally requires the IRS, when it serves a summons on a third-party recordkeeper for records pertaining to a person "identified in the summons," to give that identified person notice of the summons. I.R.C. § 7609(a)(l). If the IRS issues a summons directing a bank to produce an accountholder's records, for example, it must generally notify that accountholder of the summons. Section 7609 then provides that "any person who is entitled to notice of a summons under subsection (a) shall have the right to begin a proceeding to quash" that summons in district court. Id. § 7609(b)(2); see id. § 7609(h) (l). In other words, only a person entitled to notice of a summons can seek judicial review of that summons. There are a few exceptions to the notice requirement. As relevant here, the IRS need not provide notice of "any summons ... issued in aid of the collection of (i) an assessment made or judgment rendered against the person with respect to whose liability the summons is issued; or (ii) the liability at law or in equity of any transferee or fiduciary of any person referred to in clause (i)." Id. § 7609(c)(2)(D). The question presented is 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).
Counsel of record
For petitioner
Shay Dvoretzky
Skadden, Arps, Slate, Meagher & Flom LLP
For respondent
Elizabeth B. Prelogar
Solicitor General
Case
Conference history
Distributed for 2 conferences
Amicus briefs
1 cert-stage · 5 merits
(5 supporting pet./neither)
Argument & decision
Argued March 29, 2023 — Shay Dvoretzky · Ephraim McDowell. Audio and transcript
Decided May 18, 2023. Opinion by Roberts, C.J..
Proceedings
- Jun 20 2023Judgment issued.
- May 18 2023Adjudged to be AFFIRMED. Roberts, C. J., delivered the opinion for a unanimous Court. Jackson, J., filed a concurring opinion, in which Gorsuch, J., joined.
- Mar 29 2023Argued. For petitioners: Shay Dvoretzky, Washington, D. C. For respondent: Ephraim McDowell, Assistant to the Solicitor General, Department of Justice, Washington, D. C.
- Mar 17 2023Reply of petitioners Hanna Karcho Polselli, et al. filed. (Distributed)
- Feb 22 2023Brief of respondent United States Department of the Treasury--Internal Revenue Service filed. (Distributed)
- Feb 21 2023Motion to dispense with printing the joint appendix filed by petitioners GRANTED.
- Feb 13 2023CIRCULATED
- Feb 07 2023All records from the USDC-Eastern District of Michigan are available on PACER.
- Feb 03 2023Record requested from the U.S.C.A. for the Sixth Circuit.
- Feb 03 2023All records from the USCA-6th Circuit were transmitted electronically and are available on PACER.
- Jan 31 2023SET FOR ARGUMENT on Wednesday, March 29, 2023.
- Jan 30 2023Brief amici curiae of Center for Taxpayer Rights, et al. filed.
- Jan 30 2023Brief amicus curiae of The Chamber of Commerce of the United States of America filed.
- Jan 30 2023Brief amicus curiae of National Taxpayers Union Foundation filed.
- Jan 30 2023Brief amicus curiae of Institute for Justice filed.
- Jan 30 2023Brief amici curiae of The Rutherford Institute and the Cato Institute filed.
- Jan 23 2023Brief of petitioners Hanna Karcho Polselli, et al. filed.
- Jan 19 2023Motion to dispense with printing the joint appendix filed by petitioners Hanna Karcho Polselli, et al.
- Dec 09 2022Petition GRANTED.
- Dec 05 2022DISTRIBUTED for Conference of 12/9/2022.
- Nov 15 2022DISTRIBUTED for Conference of 12/2/2022.
- Nov 15 2022Reply of petitioners Hanna Karcho Polselli, et al. filed. (Distributed)
- Oct 27 2022Brief of respondent Internal Revenue Service in opposition filed.
- Sep 23 2022Motion to extend the time to file a response is granted and the time is further extended to and including October 27, 2022.
- Sep 21 2022Motion to extend the time to file a response from September 29, 2022 to October 27, 2022, submitted to The Clerk.
- Aug 19 2022Motion to extend the time to file a response is granted and the time is further extended to and including September 29, 2022.
- Aug 18 2022Motion to extend the time to file a response from August 29, 2022 to September 29, 2022, submitted to The Clerk.
- Jul 28 2022Brief amicus curiae of Center for Taxpayer Rights filed.
- Jul 20 2022Motion to extend the time to file a response is granted and the time is extended to and including August 29, 2022.
- Jul 19 2022Motion to extend the time to file a response from July 28, 2022 to August 29, 2022, submitted to The Clerk.
- Jun 24 2022Petition for a writ of certiorari filed. (Response due July 28, 2022)