United States v. Clarke

United States v. Clarke
Supreme Court of the United States
Decided June 19, 2014
Full case name	United States v. Clarke
Citations	573 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
Majority	Kagan, 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.

External links

• Text of United States v. Clarke, 573 U.S. 248(2014) is available from: Cornell Findlaw Justia

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 .