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Polselli v. IRS: Supreme Court Clarifies Notice Requirements for a Third-Party IRS Summons

Published Jul 5, 2023Updated Aug 8, 2026

A short summary isn’t available for this report. The full PDF on Congress.gov has the report’s introduction.

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Polselli v. IRS: Supreme Court Clarifies Notice Requirements for a Third-Party IRS Summons — Informed