A case in which the Court held that the exception in I.R.C. § 7609(c)(2)(D)(i) to the notice requirements for an Internal Revenue Service summons on third-party recordkeepers applies to a summons for anyone’s records whenever the IRS thinks that person’s records might somehow help it collect a delinquent taxpayer’s liability.

21-1599 - Polselli v. Internal Revenue Service - Opinion Announcement - May 18, 2023

Government & Organizations

Non-Profit

National

Regional

Local

A case in which the Court held that applying a public-accommodation law to compel an artist to speak or stay silent violates the Free Speech Clause of the First Amendment. ​​

21-476 - 303 Creative LLC v. Elenis - Dissenting Opinion - Sotomayor - June 30, 2023

A case in which the Court was asked to consider a challenge to the Biden administration’s student loan forgiveness plan.

22-535 - Department of Education v. Brown - Opinion Announcement - June 30, 2023

A case in which the Court held that the Secretary of Education does not have the authority under the HEROES Act to cancel roughly $430 billion in student debt.

21-1599 - Polselli v. Internal Revenue Service - Opinion Announcement - May 18, 2023

Download our free app to listen on your phone