IRS Summons & Information Gathering
The IRS typically asks that taxpayers provide information to the IRS. These IRS requests usually involve an "information document request." The IRS summons is the primary means for enforcing these 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 or act to quash the summons. If the taxpayer fails to act, the IRS will seek to have a court enforce the IRS 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 attorney.
