IRS Can Seek Bank Records Without Notice, Supreme Court Says (2)

The US Supreme Court on Thursday rejected a proposed limit on the IRS’s ability to demand a bank account holder’s records without giving notice as part of an effort to collect on someone else’s delinquent taxes.

The unanimous ruling, written by Chief Justice John G. Roberts Jr., endorsed a broad reading of Internal Revenue Service power under tax code Section 7609(c)(2)(D), which exempts the agency from giving notice when a summons is issued to help collect a tax assessment “against the person with respect to whose liability the summons is issued.” The question for the court was whether ...