Supreme Court Passes on First Amendment Challenge to IRS Summons

The US Supreme Court declined on Monday to review a tax planner’s claim that the IRS improperly requested his bank records with the goal of chilling his speech.

David Bishop and his company, Slim Ventures LLC, asked the high court to review their claim that the IRS’s summons is motivated by the Biden administration’s purported dislike of his views on the legality of monetized installment sales, which the IRS has identified as an abusive tax transaction. Bishop’s claims were previously dismissed by the US Court of Appeals for the Tenth Circuit, which agreed with a district court that his lawsuit ...