KPMG: Sixth Circuit: IRS summonses issued to banks of taxpayer’s wife and taxpayer’s lawyers (January 7, 2022)

KPMG reports that the Sixth Circuit affirmed the judgment of the district court and held that the summonses were issued in aid of the IRS’s collection efforts and that the petitioners were not entitled to notice in Polselli v. IRS, No. 21-1010 (6th Cir. January 7, 2022). It’s summary begins as follows:

The U.S. Court of Appeals for the Sixth Circuit today affirmed the judgment of a federal district court that denied petitions to quash IRS summonses issued to banks of the taxpayer’s wife and taxpayer’s lawyers for lack of subject-matter jurisdiction.

The Sixth Circuit held that the IRS issued the summonses “in aid of the collection” of tax assessments and did not need to notify the wife and the law firms of the summonses and because they were not entitled to notice, they had no right to bring the petitions to quash.

The case is: Polselli v. IRS, No. 21-1010 (6th Cir. January 7, 2022). Read the Sixth Circuit’s decision [PDF252 KB] that includes a dissent.

To see the full report, click here: “Sixth Circuit: IRS summonses issued to banks of taxpayer’s wife and taxpayer’s lawyers”

Posted by Anthony Tran, Associate Editor, Wealth Strategies Journal