On April 23, 2014, the Supreme Court heard oral argument in United States v. Clarke. The question in this case is whether an unsupported allegation that the Internal Revenue Service (IRS) issued a summons for an improper purpose entitles an opponent of the summons to an evidentiary hearing to question IRS officials about their reasons for issuing the summons. -- To discuss the case, we have Kristin Gutting, an associate professor of law at the Charleston School of Law.