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

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.