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UNITED STATES v. CLARKE
Internal Revenue Service (IRS) issued summonses to respondents for information and records relevant to the ... the IRS brought an enforcement action in District Court. Respondents challenged the IRS’s motives in ... claims. Held: A taxpayer has a right to conduct an examination of IRS officials regarding their reasons ...
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TIFFANY FINE ARTS, INC., et al. v. UNITED STATES et al.
(IRS) issued summonses to petitioners pursuant to § 7602(a) of the Internal Revenue Code, which empowers ... the IRS to serve summons on any person, without prior judicial approval, if the information sought is ... that the IRS's request for the licensees' names indicated that the IRS's "primary ...
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YOUNG v. UNITED STATES
2002—Decided March 4, 2002 If the Internal Revenue Service (IRS) has a claim for certain taxes for which the ... §523(a)(1)(A). The IRS assessed a tax liability against petitioners for their failure to include payment with ... 7 petition. A discharge was granted, and the case was closed. When the IRS subsequently demanded that they pay ...
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Walter J. BECKER and Sara A. Becker et al. v. UNITED STATES et al No. A-918
the videotapes and, on the appointed date, applicants appeared before the IRS agent with the ... agent. Not satisfied with such an arrangement, the IRS brought an enforcement proceeding under 26 U.S.C. ... applicants to turn over the videotapes as demanded by the IRS. Applicants filed notices of appeal and moved ...
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KING v. BURWELL
individuals to maintain health insurance coverage or make a payment to the IRS, unless the cost of buying ... IRS regulation interprets that language as making tax credits available on “an Exchange,” 26 CFR ... the Act’s coverage requirement. As a result of the IRS Rule, however, petitioners would receive tax ...
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KING v. BURWELL
individuals to maintain health insurance coverage or make a payment to the IRS, unless the cost of buying ... IRS regulation interprets that language as making tax credits available on “an Exchange,” 26 CFR ... the Act’s coverage requirement. As a result of the IRS Rule, however, petitioners would receive tax ...
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KING v. BURWELL
individuals to maintain health insurance coverage or make a payment to the IRS, unless the cost of buying ... IRS regulation interprets that language as making tax credits available on “an Exchange,” 26 CFR ... the Act’s coverage requirement. As a result of the IRS Rule, however, petitioners would receive tax ...
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KING v. BURWELL
individuals to maintain health insurance coverage or make a payment to the IRS, unless the cost of buying ... IRS regulation interprets that language as making tax credits available on “an Exchange,” 26 CFR ... the Act’s coverage requirement. As a result of the IRS Rule, however, petitioners would receive tax ...
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KING v. BURWELL
individuals to maintain health insurance coverage or make a payment to the IRS, unless the cost of buying ... IRS regulation interprets that language as making tax credits available on “an Exchange,” 26 CFR ... the Act’s coverage requirement. As a result of the IRS Rule, however, petitioners would receive tax ...
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KING v. BURWELL
individuals to maintain health insurance coverage or make a payment to the IRS, unless the cost of buying ... IRS regulation interprets that language as making tax credits available on “an Exchange,” 26 CFR ... the Act’s coverage requirement. As a result of the IRS Rule, however, petitioners would receive tax ...