An IRS Summons is an official order to provide testimony or documents for an IRS investigation. The IRS may issue a Summons during an audit or a collection investigation. A Summons is often issued after a taxpayer has failed or refused to provide documents or information in response to an informal request by the IRS.
The IRS Summons Process
In an audit, the IRS Summons process generally adheres to the following steps:
- Information Document Request (IDR)
Before progressing to an IRS summons, you will receive an Information Document Request (IDR) requesting information or testimony for an IRS audit. If you do not produce the information, the IRS may seek a court order to compel you to provide documents or testimony.
Note that it may be beneficial to provide partial information or testimony in response to an IDR. In some cases, the IRS may accept this level of cooperation and not seek a court order enforcing the Summons. - Enforcement of the Summons
Before the IRS can obtain a court order enforcing the Summons, it must show that the information sought is relevant. Generally, any documents or information related to your tax return or your tax liability will be relevant. The IRS must also show that it properly served the Summons on you. - Court Order
If the IRS obtains a court order enforcing the Summons, legally you must comply with the court order. Failure to do so may result in fines and other legal ramifications.
Why You Should Hire a Tax Attorney to Help with Your IRS Summons
There are two main reasons why you should hire a tax attorney to help you with your IRS Summons:
Tax Attorneys Understand the IRS Summons Process
The world of tax litigation can be overwhelming and confusing to the average person. The formal and legal nature of an IRS Summons can be difficult to understand. Tax attorneys understand the IRS summons process and associated terminology. An experienced tax attorney can act as your guide through the IRS Summons process.
Tax Attorneys Know What the IRS is Entitled To
A tax attorney knows exactly what the IRS is asking for and how much of that information they can legally request. A tax attorney is familiar with what questions an IRS agent will ask and can help you prepare for an IRS interview. A tax attorney can help you identify the information the IRS is looking for so that you can ensure that extraneous records are not shared with the IRS. This may be especially important if some of the records requested by the IRS are sensitive or privileged.
Preventing an IRS Summons
The best way to prevent being issued an IRS Summons is to start consulting with a tax attorney the moment you receive an Information Document Request (IDR). Involving a tax attorney from the beginning of the process makes it much more likely that you can prevent the IDR from escalating into an IRS summons.
Need Help with Your IRS Summons?
If the process of navigating your IRS summons seems scary or overwhelming, contact a licensed tax attorney for assistance. Contact Mindy Meigs expert tax attorney for help with your IRS summons.