The Tax Prof Blog offers reflections on United States v. Clarke, by Steve R. Johnson (Florida State), which makes eight separate points re case, which  involves the ability of a party challenging an IRS summons to obtain an evidentiary hearing to probe whether the IRS issued the summons in bad faith.

via TaxProf Blog: Johnson: Reflections on United States v. Clarke.

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.