Summons Enforcement

One of the IRS’s primary tools for gathering documents is known as the administrative summons, which is essentially a formal request by the IRS to a taxpayer or third party for the gathering and production of documents. If a taxpayer does not fully, completely, and timely respond to a summons, the IRS will refer the matter to the Department of Justice, Tax Division, to initiate a proceeding in federal district court to enforce the summons. Enforcement culminates in an order from the court requiring the taxpayer to respond to the document requests.

Failure to respond can lead to contempt of court and a number of other less than pleasant consequences. But, for those taxpayers that receive a summons, there are a number of steps one can take to avoid court litigation, or, if litigation is unavoidable, position oneself to minimize the potential for a negative outcome. Taxpayers are best served in these types of proceedings by engaging competent legal counsel.