Boston IRS Summons Enforcement Lawyer
Boston tax attorney Theodore L. Craft represents clients who have received a summons from the Internal Revenue Service ("IRS") as a part of a civil tax audit, a criminal tax investigation , or some other tax matter. Mr. Craft's 30 years of tax law experience lends credibility to a client’s case and comfort to the client.
IRS Summons Power
Congress has give the IRS broad power to summons a taxpayer or a third-party to appear and testify in court, to produce records such as books and papers, or both. The IRS's power to obtain records and testimony is based on statutory law, and federal district courts have the authority to enforce an IRS summons. If a summonsed 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 Include:
- Those issued to the taxpayer pursuant to a tax audit
- Those issued to the taxpayer in a tax collection action
- Those issued to the taxpayer in a criminal tax investigation
- A John Doe summons, sometimes called a third-party record-custodian summons
John Doe Summons • Third-Party Record-Custodian Summons
A John Doe summons is a summons issued by the IRS to a third-party record-keeper in which the IRS instructs the third party to provide information about an unnamed or unknown taxpayer under civil or criminal tax investigation. There are special problems with John Doe summonses. The person under investigation has no opportunity to intervene or resist the IRS's reach.
IRS Summons Must Be Legitimate
The purpose of a summons must be legitimate. That is, a summons must be used to obtain relevant or material evidence, to ascertain the correctness of any tax return, to make a tax return where none has been made, to determine the tax liability of transferee, or to collect on 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.
IRS Summons Related to Tax Shelters, Off-Shore Tax Arrangements
Tax shelters, particularly off-shore tax arrangements arrangements, are subject to a highly technical summons regime governed by IRS procedures that normally include settlement parameters or guidelines.
Schedule a consultation: Contact Boston IRS Summons Lawyer Theodore L. Craft.
Tax Law Practice
Concentration in all tax issues with the Internal Revenue Service and the U. S. Department of Justice, Tax Division
Formerly Special Trial Attorney, Civil and Criminal Business, IRS Office of Chief Counsel and Senior Trial Attorney, Refund Litigation Division, as Liaison to the United States Department of Justice, Tax Division, Washington, D. C.
Theodore L. Craft, Attorney at Law
49 Myrtle Street
Melrose, Massachusetts 02176
Telephone: 781-665-6872 | 617-523-7600 | 1-888-TAX-RISK
Fax: 781-662-2430
Email
Boston tax attorney Theodore L. Craft serves clients throughout Massachusetts and southern New Hampshire, including Cape Cod, Martha's Vineyard, The Berkshires, and the communities of Melrose, Springfield, Cambridge, Worcester, New Bedford, Dedham, Plymouth, Lynn, Saugus, Medford, Somerville, Waltham, Newton, Milton, Quincy, Hingham, Weymouth, Brockton, Marlborough, Peabody, Danvers, Agawam, Ludlow, Westfield, Chicopee, Holyoke, Northampton, Auburn, Middleborough, Wareham, Duxbury, Longmeadow, Peabody, Salem, and Danvers, MA, as well as, Nashua, Manchester, Merrimack, and Londonderry, NH.
Suffolk County • Middlesex County • Worcester County • Norfolk County • Plymouth County
