Ninth Circuit Interprets Summons Notice Rules Strictly Against IRS - McDermott Will & Emery

Ninth Circuit Interprets Summons Notice Rules Strictly Against IRS

Overview


Andrew Roberson and Evan Walters authored this bylined article on the Ninth Circuit’s guidance on what constitutes “reasonable notice” to a tax payer when the IRS seeks additional information from third parties to determine the correct amount of tax owed.