Does anyone doubt that judgments will now be accompanied by federal court orders?
Federal judges can issue federal court orders.
actually the process will probably be turned over to Federal Magistrates for the inevitable notice and hearings.
Somehow I imagine cases that get that far are not too common.
I guess the NAACP has nothing to worry about now.
The Court ruled that, because IRS summonses are universally recognized as having no legal significance, Mr. Schulz presented no justiciable issue to the Court for consideration when he asked that a summons be quashed.
This appears to be the result argued by the IRS and is actually something of an erosion of taxpayer rights in the 2nd Circuit which had, in a case 40 years or so ago, permitted taxpayers to challenge IRS summonses.
Which will require the hiring of more judges......and more taxes to support them.
Big tax planning tip - don't annoy the IRS! No matter what the court case suggests, cooperation can get better results when facing an audit. You throw out all chance of negotiation or reduction of penalties by being obstructive.
It was a serious determination by the court, not nonsense. From what I understand, the ruling by its nature, nullifed the part of the tax code that says the IRS alone has the authority to demand a judge issue an attachment warrant for someone who fails to respond to the IRS' summons. So, instead of the IRS being able to demand you respond to a summons under IRS authority, without having to show reason, the IRS must now seek a federal court order to compel compliance with a summons, which presumably would mean the agency would have to show reason for the summons.
Interesting to say the least...and it really gets folks jacked up about tax reform!