Two recent decisions confirmed the broad administrative summons authority of the Internal Revenue Service (IRS). In the first, the US Supreme Court resolved a circuit conflict regarding.
United States v State Delaware Dept Insurance 3rd Circuit and Supreme court in Polselli v Internal Revenue Service 3rd party notice of summons under IRC section 7609 3rd party no standing, IRS reverse preemption state regulation insurers IRS can obtain info via subpoena from insurance companies