United States v. Clarke

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United States v. Clarke
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Decided June 19, 2014
Full case nameUnited States v. Clarke
Citations573 U.S. 248 ( more )
Holding
A taxpayer who wants to question Internal Revenue Service agents about their motives for issuing a summons may do so if they can point to "specific facts or circumstances plausibly raising an inference of bad faith."
Court membership
Chief Justice
John Roberts
Associate Justices
Antonin Scalia  · Anthony Kennedy
Clarence Thomas  · Ruth Bader Ginsburg
Stephen Breyer  · Samuel Alito
Sonia Sotomayor  · Elena Kagan
Case opinion
MajorityKagan, joined by unanimous

United States v. Clarke, 573 U.S. 248 (2014), was a United States Supreme Court case in which the Court held that a taxpayer who wants to question Internal Revenue Service agents about their motives for issuing a summons may do so if they can point to "specific facts or circumstances plausibly raising an inference of bad faith." [1] [2]

References

  1. United States v. Clarke, 573 U.S. 248 (2014).
  2. "Opinion analysis: Court clarifies standard for evidentiary hearing in enforcement of IRS summons". SCOTUSblog. June 23, 2014. Retrieved October 30, 2024.

This article incorporates written opinion of a United States federal court. As a work of the U.S. federal government, the text is in the public domain .