U.S. v. Powell, No. 54 (U.S. Supreme Court) (379 U.S. 48; 85 S.Ct. 248) (November 23, 2064) (Justice Harlan)
Here the Court held that the IRS need not show probable cause that a tax fraud has been committed in order to justify a broad administrative search through its subpoena powers since it would unduly impede the IRS's ability to conduct investigations.
In this case, the Internal Revenue Service ("IRS"), …
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