JP Leskovich | U. Pittsburgh School of Law, US
The US Supreme Court ruled Thursday that the Internal Revenue Service (IRS) does not need to provide notice to delinquent taxpayers of summons made against them to collect outstanding federal taxes. This does not apply to summons to determine whether a taxpayer owes an outstanding amount, only summons to collect.
The case, Polselli v. Internal Revenue Service, concerned a delinquent taxpayer, Remo Polselli, who underpaid his federal taxes and had an outstanding balance of over $2 million. Polselli was disputing the summons he received from the IRS to collect that outstanding amount, claiming that he did not have the notice required by §7609 of the US Codes. The court unanimously determined that notice was not required because of an exception that applies to summons “served on the person with respect to whose liability the summons is issued,” interpreting this exception to include summons to collect outstanding taxes.
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