On May 18, 2023, the Supreme Court issued its ruling in Polselli v. Internal Revenue Service. At issue was how much authority the IRS has (balanced against privacy rights) to seek records from third-party recordkeepers when it thinks such documents would help it collect a delinquent taxpayer’s payment.

Join us to hear a discussion of the decision's reasoning and implications.

Featuring:
David Schizer, Harvey R. Miller Professor of Law and Economics and Dean Emeritus, Columbia Law School