SCOTUS Skips Challenge to IRS Summons for Filmmaker’s Tax Papers

The US Supreme Court declined on Monday to consider whether the IRS violated a prohibition on issuing unnecessary summonses designed to harass taxpayers when it demanded documents from a deceased Italian filmmaker which the agency already possessed.

Jehan Agrama asked the high court in January to review the US Court of Appeals for the Ninth Circuit’s unpublished ruling to uphold an IRS summons for records on the Italian tax prosecution of her father, Frank Agrama, after she succeeded him as respondent upon his death last year. She alleged the IRS violated an anti-abuse standard set in a 1964 Supreme Court ...