United States v. Clarke
2014 United States Supreme Court case
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United States v. Clarke, 573 U.S. 248 (2014), was a United States Supreme Court case in which the Court held that a taxpayer who wants to question Internal Revenue Service agents about their motives for issuing a summons may do so if they can point to "specific facts or circumstances plausibly raising an inference of bad faith."[1][2]
| United States v. Clarke | |
|---|---|
 | |
| Decided June 19, 2014 | |
| Full case name | United States v. Clarke |
| Citations | 573 U.S. 248 (more) |
| Holding | |
| A taxpayer who wants to question Internal Revenue Service agents about their motives for issuing a summons may do so if they can point to "specific facts or circumstances plausibly raising an inference of bad faith." | |
| Court membership | |
| |
| Case opinion | |
| Majority | Kagan, joined by unanimous |
