Volume 598 U. S. Part 2 Pages 432–448

OFFICIAL REPORTS OF

THE SUPREME COURT May 18, 2023

Page Proof Pending Publication

REBECCA A. WOMELDORF reporter of decisions

NOTICE: This preliminary print is subject to formal revision before the bound volume is published. Users are requested to notify the Reporter of Decisions, Supreme Court of the United States, Washington, D.C. 20543, pio@supremecourt.gov, of any typographical or other formal errors. 432 OCTOBER TERM, 2022

Syllabus

POLSELLI et al. v. INTERNAL REVENUE SERVICE certiorari to the united states court of appeals for the sixth circuit No. 21–1599. Argued March 29, 2023—Decided May 18, 2023 The Internal Revenue Service has the power to issue summonses to pur- sue unpaid federal taxes and the people who owe them. When the IRS issues a summons, it must generally provide notice to any person identi- fed in the summons, 26 U. S. C. § 7609(a)(1). Anyone entitled to such