Tax Legal Services · Primary-source case analysis

Polselli v. IRS: A Collection Summons Did Not Require the Taxpayer to Own the Records

By Aneeta Mishra and Timothy Chan

Published April 22, 2026

Polselli interprets the notice exception in section 7609(c)(2)(D)(i) for summonses issued to help collect an assessed tax liability.

The IRS sought third-party bank records

While collecting more than $2 million from Remo Polselli, the IRS summoned banks for records of his wife and lawyers. Those third parties moved to quash after receiving no statutory notice.

The exception has three textual conditions

A summons must aid collection, concern an assessment or judgment, and relate to the liability of the person identified in the summons. The statute does not additionally require that the delinquent taxpayer hold a legal interest in the summoned records.

No-notice authority is not limitless

The Court rejected the proposed ownership test but emphasized the summons must genuinely aid collection. A concurrence stressed careful, fact-specific scrutiny and the continuing relevance of other statutory and constitutional protections.

Disposition

The Court affirmed dismissal of the motions to quash. Because the notice exception applied, the third parties lacked the notice-based statutory route to challenge the summons.

Key takeaways

• Test each textual condition of the collection-summons exception.
• A taxpayer ownership interest is not an added requirement.
• Examine the actual connection between the records and collection.
• Identify protections independent of section 7609 notice.