IRS Summons Information

Theodore L. Craft is a Boston area lawyer for summons enforcement matters and represents taxpayers who have received a summons from the Internal Revenue Service (IRS) as part of a civil tax audit, a criminal tax investigation or another tax matter. With more than 40 years of tax law experience, Mr. Craft lends credibility to the case for those he represents while explaining the process, step by step.

Contact Theodore L. Craft to learn more about our services.

The Power Of An IRS Summons

Congress has given the IRS broad power to summons a taxpayer to appear and testify in court, and to produce records, such as books or papers. The IRS's power to obtain records and testimony is based on law and federal district courts have the authority to enforce an IRS summons. If a party has a good faith dispute as to whether he or she should comply with the summons, the IRS must obtain a court order for enforcement.

Types Of Summons You May Be Served With

The IRS may issue a number of different types of summonses, including:

A John Doe summons is issued by the IRS to a third-party record-keeper which requests information about an unnamed or unknown taxpayer who is under civil or criminal tax investigation. There are special problems with John Doe summons. The person under investigation has no opportunity to intervene or resist the IRS's reach.

An IRS Summons Must Be Legitimate

The purpose of a summons must be legitimate. In other words, it must be used to obtain relevant or material evidence in order to ascertain the correctness of a tax return, to make a tax return, to determine tax liability or to collect a tax liability. The IRS is required to serve an attested copy of the summons, and the time and the place for appearance must be reasonable.

Tax shelters, particularly offshore tax arrangements, are subject to a highly technical summons regime governed by IRS procedures that normally include settlement parameters or guidelines. Attorney Craft will thoroughly review all summonses for any procedural defects in an effort to provide you with the strongest possible response to tax inquiries.

Contact A Massachusetts Tax Lawyer

If you have received a summons from the IRS, it is important to get qualified legal help right away. Contact a tax attorney online or call 888-TAX-RISK to schedule an initial consultation to discuss your situation.