Polselli v. IRS
Decided May 18, 2023. John Glover Roberts Jr. delivered the opinion of the Court.
Docket 21-1599 · 598 U.S. 432 (2023) · Cited 14 times
Holding
When the Internal Revenue Service issues a summons pursuant to 26 U. S. C. §7602(a) in aid of collecting a tax liability, the exception to the notice requirement in §7609(c)(2)(D)(i) applies even if the delinquent taxpayer has no legal interest in the accounts or records summoned.
The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court. Read the official opinion for authority.
How the Justices voted
Decided 9–0.
Majority · 9
- John G. Roberts, Jr. · delivered the opinion of the Court
- Clarence Thomas
- Samuel A. Alito, Jr.
- Sonia Sotomayor
- Elena Kagan
- Neil M. Gorsuch
- Brett M. Kavanaugh
- Amy Coney Barrett
- Ketanji Brown Jackson · filed a concurring opinion
“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. The lineup is the syllabus’s disposition of who wrote and joined each opinion. Source: the opinion’s syllabus (supremecourt.gov).
Precedents cited
Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.
- Donaldson v. United States · 400 U.S. 517 (1971)
- Hibbs v. Winn · 542 U.S. 88 (2004)
- United States v. Bisceglia · 420 U.S. 141 (1975)
- Illinois v. Gates · 462 U.S. 213 (1983)
- Sebelius v. Cloer · 569 U.S. 369 (2013)
- Microsoft Corp. v. i4i Ltd. Partnership · 564 U.S. 91 (2011)
- Federal Aviation Administration v. Cooper · 566 U.S. 284 (2012)
Official text
Read the official opinion (PDF, supremecourt.gov)
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John Glover Roberts Jr.’s profile · All Supreme Court opinions · The Supreme Court
Source: Supreme Court of the United States, slip opinions (2023). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-08-15. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).