Polish E-Commerce Company Loses Appeal on IRS Summons Case

A federal appeals court upheld a lower court’s ruling that the IRS followed appropriate procedures when it issued a third-party summons to aid Poland’s tax investigation of an e-commerce company.

The U.S. Third Circuit Court of Appeals in an Oct. 15 opinion said the lower court was right to partially deny G2A.COM Ltd.'s attempt to strike down the summons.

The IRS issued a summons in June 2017 in response to a request initiated by Poland’s tax authority under its tax treaty with the U.S. The summons sought information on transactions between G2A.COM and a Delaware-based company to which ...