United States V. Clarke, Et Al
In a brief filed with the court on March 17, 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 had ruled in Clark's favor and the IRS filed an appeal to the Supreme Court.
The ruling is not without limitations, however. Justice Kagan, in writing for a unanimous court, said that, while taxpayers have a right to a hearing, there has to be a plausible reason. The Court remanded the case back to the eleventh circuit to examine the facts again under the new standard of plausibility.
See the full opinion here: http://www.supremecourt.gov/opinions/13pdf/13-301_q9m4.pdf