{"argument_date":"2023-03-29T00:00:00Z","arguments":[{"argument_date":"2023-03-29T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2022","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","paragraphs":["Justice Jackson asked how a party could challenge an overbroad summons under the government's theory.","Justice Barrett asked the sides that brought the case to reconcile conflicting legal canons regarding statutory interpretation.","Justice Roberts asked why obtaining a lawyer's records does not aid tax collection."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 43-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 10, lines 43-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 25-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 12, lines 25-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 37-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 13, lines 37-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 29-33","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 15, lines 29-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 43-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 15, lines 43-1"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 16, lines 35-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 16, lines 35-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 16, lines 9-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 16, lines 9-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 19-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 17, lines 19-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 45-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 19, lines 45-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 41-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 22, lines 41-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 4, lines 11-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 4, lines 23-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 23-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 6, lines 23-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 55-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 7, lines 55-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 53-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 9, lines 53-17"}]}],"caption":"Karcho Polselli v. IRS","case_history":[{"changed_at":"2026-08-29T20:06:16.596539Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T23:57:24.814243Z","explanation":"An official Court opinion was verified.","status":"decided"}],"case_status":"decided","dek":"The dispute centers on whether the IRS can bypass judicial review to obtain a law firm's records for a tax collection effort.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 41-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 22, lines 41-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 4, lines 23-21"}],"dispositions":[],"latest_court_document_date":"2023-03-29T00:00:00Z","maturity":"post_opinion","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2022","official_disposition_urls":["https://www.supremecourt.gov/opinions/22pdf/598us2r20_b07d.pdf"],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/21-1599.html","primary_docket":"21-1599","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-30T16:26:04.541022Z","maturity":"post_opinion","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"post_opinion","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["The case tests the scope of a federal statute that grants third parties the right to challenge IRS summonses. the sides that brought the case argue the law protects privacy rights during tax collection. The government contends the statute only applies to liability investigations."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 41-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 22, lines 41-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 4, lines 23-21"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on March 29, 2023."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 4, lines 11-21"}]},{"heading":"What each side wants","paragraphs":["the sides that brought the case want the Court to require judicial review for IRS summonses issued to collect taxes.","The government wants the Court to allow the IRS to obtain records without prior court approval during collection."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 41-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 22, lines 41-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 4, lines 23-21"}]},{"heading":"What each side says","paragraphs":["the sides that brought the case argue that Congress limited exceptions to privacy rights in the statute.","The government argues that the statute's notice requirement applies only to liability investigations."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 41-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 22, lines 41-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 4, lines 23-21"}]},{"heading":"What the justices asked","paragraphs":["Justice Thomas asked the sides that brought the case to clarify their reliance on specific statutory clauses.","Justice Kagan questioned whether Congress intended a redundant safety measure in the law's text."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 43-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 10, lines 43-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 25-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 12, lines 25-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 37-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 13, lines 37-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 29-33","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 15, lines 29-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 43-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 15, lines 43-1"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 16, lines 35-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 16, lines 35-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 16, lines 9-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 16, lines 9-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 19-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 17, lines 19-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 45-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 19, lines 45-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 23-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 6, lines 23-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 55-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 7, lines 55-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 53-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 9, lines 53-17"}]},{"heading":"Why it matters","paragraphs":["This case defines the balance between tax collection efficiency and individual privacy rights. It determines whether citizens can challenge government demands for their financial records. The outcome shapes the scope of judicial oversight in federal tax enforcement."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 41-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 22, lines 41-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 4, lines 23-21"}]},{"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 10, lines 43-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 10, lines 43-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 25-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 12, lines 25-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 37-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 13, lines 37-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 29-33","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 15, lines 29-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 43-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 15, lines 43-1"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 16, lines 35-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 16, lines 35-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 16, lines 9-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 16, lines 9-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 19-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 17, lines 19-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 45-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 19, lines 45-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 4, lines 11-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 23-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 6, lines 23-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 55-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 7, lines 55-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 53-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 9, lines 53-17"}]}],"slug":"2022-21-1599-karcho-polselli-v-irs","term":"2022","title":"Does the IRS need a court order to seize a lawyer's client records?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 41-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 22, lines 41-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1599_f64i.pdf","page_label":"file page 4, lines 23-21"}],"topics":[],"undated_disposition_date_fallback":"latest_argument_date","updated_at":"2026-09-05T03:22:24Z"}