{"id":54329,"date":"2023-02-21T04:12:17","date_gmt":"2023-02-21T09:12:17","guid":{"rendered":"http:\/\/fourthamendment.com\/?p=54329"},"modified":"2023-02-21T05:06:03","modified_gmt":"2023-02-21T10:06:03","slug":"scotus-has-a-third-party-records-tax-summons-but-not-necessarily-a-4a-case-yet","status":"publish","type":"post","link":"https:\/\/fourthamendment.com\/?p=54329","title":{"rendered":"SCOTUS has a third-party records tax summons case, but not necessarily a 4A case, yet; it might become one"},"content":{"rendered":"\n<p>Added to Most Recent SCOTUS cases is Polselli v. Internal Revenue Service, 21-1599, cert. gr. Dec. 9, 2022, argument Mar. 29, 2023 (<a href=\"https:\/\/www.scotusblog.com\/case-files\/cases\/polselli-v-internal-revenue-service\/\">ScotusBlog<\/a>).  It is a third-party records summons case where the parties&#8217; cert papers don&#8217;t even mention the Fourth Amendment, but one mentions Carpenter. The <a href=\"https:\/\/www.supremecourt.gov\/DocketPDF\/21\/21-1599\/252967\/20230123154433489_Polselli%20v.%20IRS%20Merits%20Brief%20for%20Petitioners%20FILE.pdf\">petitioner&#8217;s merits brief does<\/a>, and Miller. The respondent&#8217;s brief is due this week.  The issue:<\/p>\n\n\n\n<!--more-->\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Whether the exception in I.R.C. \u00a7 7609(c)(2)(D)(i) to the notice requirements for an Internal Revenue Service summons on third-party recordkeepers applies only when the delinquent taxpayer owns or has a legal interest in the summonsed records, as the U.S. Court of Appeals for the 9th Circuit has held, or whether the exception applies to a summons for anyone\u2019s records whenever the IRS thinks that person\u2019s records might somehow help it collect a delinquent taxpayer\u2019s liability, as the U.S. Courts of Appeals for the 6th and 7th Circuits have held.<\/p><\/blockquote>\n\n\n\n<p>This caught my eye via Forbes: <a href=\"https:\/\/www.forbes.com\/sites\/nicksibilla\/2023\/02\/20\/supreme-court-to-decide-if-irs-can-secretly-access-bank-records\/?sh=6313f338486c\">Supreme Court To Decide If IRS Can Secretly Access Bank Records<\/a> by Nick Sybilla. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Added to Most Recent SCOTUS cases is Polselli v. Internal Revenue Service, 21-1599, cert. gr. Dec. 9, 2022, argument Mar. 29, 2023 (ScotusBlog). It is a third-party records summons case where the parties&#8217; cert papers don&#8217;t even mention the Fourth &hellip; <a class=\"more-link\" href=\"https:\/\/fourthamendment.com\/?p=54329\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[83,81,79],"tags":[],"class_list":["post-54329","post","type-post","status-publish","format-standard","hentry","category-scotus","category-subpoenas","category-third-party-doctrine"],"_links":{"self":[{"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts\/54329","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=54329"}],"version-history":[{"count":8,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts\/54329\/revisions"}],"predecessor-version":[{"id":54337,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts\/54329\/revisions\/54337"}],"wp:attachment":[{"href":"https:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=54329"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=54329"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=54329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}