{"argument_date":"2014-04-23T00:00:00Z","arguments":[{"argument_date":"2014-04-23T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2013","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","paragraphs":["Sarah Harrington argued the Eleventh Circuit applied the wrong standard. She stated the taxpayer needs only a plausible inference of improper purpose. She claimed the lower court required too much evidence.","Mr. Marod argued the taxpayer must present specific facts. He stated a plausible inference is insufficient without supporting evidence. He emphasized the need for concrete proof of improper purpose.","Justice Scalia questioned the difference between plausible inference and specific facts. He asked if plausibility requires evidence suggesting the claim is true. He noted the opposing side conceded certain points.","Justice Breyer asked why the government seeks the information. He wanted to understand the purpose behind the summons. He sought clarification on the government's intent."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 29, lines 17-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 29, lines 17-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 3, lines 19-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 35-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 4, lines 35-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 49-3","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 4, lines 49-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 7-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 4, lines 7-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 23-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 5, lines 23-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 37-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 5, lines 37-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 35-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 6, lines 35-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 13-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 7, lines 13-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 21-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 8, lines 21-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 7-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 8, lines 7-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 9-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 8, lines 9-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 3-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 9, lines 3-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 45-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 9, lines 45-49"}]}],"caption":"United States v. Clarke","case_history":[{"changed_at":"2026-08-29T20:06:23.838723Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"The dispute centers on whether a taxpayer must present specific facts to prove an IRS summons serves an improper purpose before receiving an evidentiary hearing.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 29, lines 17-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 29, lines 17-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 3, lines 19-5"}],"dispositions":[],"latest_court_document_date":"2014-04-23T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2013","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/13-301.html","primary_docket":"13-301","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T20:11:22.151274Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["The case involves a challenge to an IRS summons. The taxpayer argues the government used the summons for an improper purpose. The government argues the taxpayer failed to provide enough evidence to support that claim. The lower court denied the taxpayer's request for a hearing. The taxpayer now seeks a different standard for proving improper purpose."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 29, lines 17-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 29, lines 17-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 3, lines 19-5"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on April 23, 2014."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 3, lines 7-17"}]},{"heading":"What each side wants","paragraphs":["The taxpayer wants a hearing based on a plausible inference of improper purpose.","The government wants the taxpayer to provide specific facts proving improper purpose."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 29, lines 17-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 29, lines 17-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 3, lines 19-5"}]},{"heading":"What each side says","paragraphs":["The taxpayer argues a plausible inference of improper purpose is enough to trigger a hearing.","The government argues the taxpayer must present specific facts to prove improper purpose."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 29, lines 17-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 29, lines 17-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 3, lines 19-5"}]},{"heading":"What the justices asked","paragraphs":["Justice Scalia asked if a plausible inference requires evidence suggesting the claim is true.","Justice Breyer asked why the government wants the information and what it intends to do with it."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 35-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 4, lines 35-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 49-3","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 4, lines 49-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 7-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 4, lines 7-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 23-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 5, lines 23-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 37-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 5, lines 37-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 35-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 6, lines 35-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 13-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 7, lines 13-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 21-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 8, lines 21-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 7-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 8, lines 7-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 9-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 8, lines 9-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 3-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 9, lines 3-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 45-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 9, lines 45-49"}]},{"heading":"Why it matters","paragraphs":["This case defines the evidence needed to challenge an IRS summons. It affects how taxpayers prove government overreach. It sets the standard for judicial review of tax enforcement actions. It balances taxpayer rights against government efficiency."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 29, lines 17-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 29, lines 17-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 3, lines 19-5"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 35-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 4, lines 35-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 49-3","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 4, lines 49-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 7-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 4, lines 7-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 23-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 5, lines 23-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 37-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 5, lines 37-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 35-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 6, lines 35-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 13-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 7, lines 13-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 21-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 8, lines 21-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 7-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 8, lines 7-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 9-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 8, lines 9-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 3-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 9, lines 3-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 45-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 9, lines 45-49"}]}],"slug":"2013-13-301-united-states-v-clarke","term":"2013","title":"Does a taxpayer need specific facts to prove an IRS summons serves an improper purpose?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 29, lines 17-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 29, lines 17-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/13-301_flpe.pdf","page_label":"file page 3, lines 19-5"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}