IRS Summons & Information Gathering
A Summons Allows the IRS to Gather Information From You
The IRS typically asks that taxpayers provide information to the IRS. These IRS requests usually involve an “information document request” or IDR. To the extent the information is not provided, the IRS may issue an administrative summons to try to compel the taxpayer to provide the information. Thus, the IRS summons is the primary means of enforcing information requests.
With limited exceptions, the IRS has the power to issue an IRS summons without court approval. Like a subpoena, the IRS summons must be served on the taxpayer or third party.
Once served, the taxpayer must act to comply with the IRS summons, choose not to comply with the summons, or act to quash the summons. If the taxpayer fails to comply with the summons, the IRS may seek to have a court enforce the IRS summons. They court my or may not enforce the summons. If the taxpayer fails to act after a court has ordered enforcement, the court can and does impose sanctions on the taxpayer.
If the IRS issues an IRS summons, it is imperative that the taxpayer immediately contact an experienced tax advisor.
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