Research ReportCRS Legal SidebarVersion 3
LSB10998
Polselli v. IRS: Supreme Court Clarifies Notice Requirements for a Third-Party IRS Summons
Published Jul 5, 2023Updated Aug 8, 2026
Summary
A short summary isn’t available for this report. The full PDF on Congress.gov has the report’s introduction.
What this is
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.