In a brief filed with the U.S. Supreme Court on March 17 and scheduled for a hearing April 23, Michael Clarke and his partners in Dynamo Holdings, LP argued that they are entitled to a limited evidentiary hearing to show that summonses were issued improperly by the IRS as retribution for their refusal to extend a statute of limitations.
The Eleventh Circuit earlier ruled in Clarke’s favor, and the IRS appealed to the Supreme Court.
In his
The government argued in its brief that the Eleventh Circuit decision “erroneously reduced to zero the amount of evidence that is required” to rebut the IRS showing of good faith.