Polselli v. IRS (Tax Summons)

Chief Justice Roberts writes for the majority in this case: "As an old joke goes: 'I believe we should all pay taxes with a smile. I tried but they wanted cash.'"

The IRS is authorized by statute to issue a summons to third parties to aid in the "collection" of an assessment against a taxpayer. There are certain notice requirements and exceptions to the requirements as they pertain to summonses. The question presented is whether the statute requires notice when a summons is issued to a third-party, or if notice is only required to the taxpayer in an account where the taxpayer holds a beneficial interest. HELD: The exception to the notice requirement in §7609(c)(2)(D)(i) does not only apply if the delinquent taxpayer has a legal interest in summons issued by the IRS.