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. 2014-06-23. Retrieved 2024-10-30.

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. "[T]he Court is unanimously of opinion that no reporter has or can have any copyright in the written opinions delivered by this Court." Wheaton v. Peters, 33 U.S. (8 Pet.) 591, 668 (1834)