irs-summons
7 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25-300 | William A. Goddard, et al. v. United States | Ninth Circuit | 2025-09-16 | Denied | Response Waived | administrative-procedure bad-faith evidentiary-hearing irs-summons law-firm-records tax-law | 1. Whether a law firm can be denied the opportunity to challenge an IRS summons for law firm trust account records based solely on an IRS declaratio… |
| 23-957 | David Michael Bishop, et al. v. United States, et al. | Tenth Circuit | 2024-03-04 | Denied | Response Waived | administrative-investigation civil-rights due-process first-amendment free-speech irs irs-summons judicial-review powell-factors standing tax tax-procedure | Is the United States Internal Revenue Service1 summons process subject to quashing and constraint by operation of the First Amendment as interpreted t… |
| 23-792 | Jehan Agrama v. United States | Ninth Circuit | 2024-01-23 | Denied | Response Waived | administrative-law civil-rights constitutional-search due-process international-comity investigative-procedure irs-summons powell-vs-united-states treaty-disclosure united-states-vs-clarke | 1. Whether the district court erred under United States v. Powell, 379 U.S. 48 (1964), and United States v. Clarke, 573 U.S. 248 (2014), in enforcing … |
| 23A501 | Jehan Agrama v. United States | Ninth Circuit | 2023-12-01 | Presumed Complete | administrative-subpoena evidence-requirement irs-summons judicial-enforcement powell-factors tax-investigation | Question not identified. | |
| 22-1179 | Sabena Puri v. United States | Ninth Circuit | 2023-06-06 | Denied | Response Waived | abuse-of-process foreign-government-inquiry good-faith irs-summons judicial-process judicial-review powell-framework tax-treaty treaty-request united-states-v-powell united-states-v-stuart | Is a foreign government's abusive or bad faith purpose ever relevant to the enforcement of an IRS summons issued pursuant to a treaty request? |
| 20-1596 | Taylor Lohmeyer Law Firm P.L.L.C. v. United States | Fifth Circuit | 2021-05-17 | Denied | Amici (1) | attorney-client-privilege circuit-split client-identity confidential-communication irs-audit irs-summons john-doe-summons legal-counsel tax-planning | When the Government is aware of a citizen's confidential communication with legal counsel or the motive for seeking advice, but is unaware of the citi… |
| 20-1548 | Natalio Fridman v. United States | Second Circuit | 2021-05-06 | Denied | Response Waived | act-of-production collective-entity-doctrine corporate-records fifth-amendment foregone-conclusion-doctrine irs-summons self-incrimination testimonial-evidence | 1. Does an individual retain his Fifth Amendment privilege in the face of the "foregone conclusion doctrine" when an IRS summons requires him, in effe… |