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Notice Requirements Summons

U.S. Legal Support

What Kind of Papers Does a Process Server Serve?

U.S. Legal Support on

A process server is integral to initiating court cases in the legal system. But what is a process server, exactly? In simplest terms, the process server must ensure the timely and lawful delivery of court documents to...more

U.S. Legal Support

What is a Process Server and Why You Need One

U.S. Legal Support on

Whenever you initiate a lawsuit, you must give formal paperwork to the party (or parties) you are suing to inform them of the impending process. The individual responsible for delivering that paperwork is known as the process...more

Rivkin Radler LLP

Supreme Court Upholds IRS Collections Summons Without Notice

Rivkin Radler LLP on

The Supremes- The Constitution has figured prominently in the news of late. In the days preceding the initial discussions among members of the Administration and the Congressional leadership regarding the debt ceiling,...more

Freeman Law

No Right to Intervene?—IRS Third-Party Summonses

Freeman Law on

Third-party summonses. Taxpayers, individuals, and companies, alike, should be aware of the Internal Revenue Service’s (“IRS”) power to issue third-party summonses. Even more, interested parties should note that only parties...more

McDermott Will & Emery

Ninth Circuit Interprets Summons Notice Rules Strictly Against IRS

The Internal Revenue Service (IRS) had broad examination authority to determine the correct amount of tax owed by taxpayers. In addition to seeking information directly from a taxpayer, the IRS is also authorized to seek...more

Proskauer - Minding Your Business

Does An Emailed Copy of a Complaint Start the 30-Day Removal Clock?

In today’s litigation practice, a defendant often receives a copy of a filed complaint before it is formally served with the pleading. Sometimes, plaintiff’s counsel emails a copy to the defendant’s counsel after filing. If...more

BakerHostetler

Court of Appeals Rules 23-Day Notice Requirement for Third Party Summonses is Mandatory in Tenth Circuit

BakerHostetler on

In Jewell v. U.S., Taxpayer Sam Jewell was the subject of an IRS investigation which resulted in third party summonses being issued to banks located in both the Eastern and Western Districts of Oklahoma. Mr. Jewell challenged...more

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