Does Federal Tax Law Require the IRS to Notify Persons and Entities Identified in an IRS Summons ‘in Aid of the Collection’ of a Tax Debt, Even When the Delinquent Taxpayer Does Not Have a Direct Property Interest in the Subject of the Summons? And Can Those Persons and Entities Petition the Courts to Quash Such a Summons?

Authors

Steven D. Schwinn, UIC School of Law

Document Type

Article

Publication Date

2023

Recommended Citation

Steven D. Schwinn, Does Federal Tax Law Require the IRS to Notify Persons and Entities Identified in an IRS Summons ‘in Aid of the Collection’ of a Tax Debt, Even When the Delinquent Taxpayer Does Not Have a Direct Property Interest in the Subject of the Summons? And Can Those Persons and Entities Petition the Courts to Quash Such a Summons? (21-1599), 50 ABA Preview of U.S. Sup. Ct. Cas., Mar. 20, 2023, at 58