IRS Subpoena

Summons

A Summons properly issued and properly delivered to a specifically named individual will require appearance at a specific location, on a specific date and time.

A Summons will describe specific records to be produced and general testimony related to tax specifically described.

Summonses are rarely issued because, by and large, individuals and business comply with irs notice and demand. In rare instances, a Summons is issued with firm intention to enforce a demand for records and testimony. Records and testimony allow accurate determinations with regard to calculating and collecting the proper amount of tax.

Summonses issued to 3rd parties in possession of records requires due process notice to individuals and business named in the Summons.

For reasonable cause, a continuance can be granted to extend the time and date for Summons appearance. Without an approved continuance, failure to respond or appear as directed in the Summons can result in referral to a district Court for judicial enforcement.

What happens next is up to a federal Judge!

Pose a tax question or concern about an irs summons to appear.

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