The focus of our practice is civil and criminal taxpayer representation, and whether in Stamford, Connecticut or elsewhere, one of the most power tools the IRS has at its disposal to gather taxpayer information is its power to issue an administrative Summons.
When we represent taxpayers before the IRS or the Department of Justice Tax Division, we often have to explain the administrative powers the IRS examiners or criminal investigators have. IRC § 7602 allows the IRS to examine records, issue a summons either for the records or the taxpayer themselves to appear, and take testimony. This is often done when the taxpayer has not provided the information or filed a return and the IRS needs the information for its federal tax investigation.
The authority to issue an administrative summons is delegated to the IRS’s Examination Division, Collection Division and Criminal Division. Despite this, it is IRS administrative practice to attempt to obtain this information by other means before issuing a Summons whenever possible.
What a Summons does is require either the taxpayer or third party to appear to provide testimony, or it can demand financial records be turned over to the IRS for its investigation. What a Summons cannot do is force a taxpayer to create a document that does not already exist. In other words the IRS can require a taxpayer turn over his or her records so the IRS can create a return for them: it cannot force the taxpayer to actually prepare a tax return.
In general, an IRS administrative Summons must be either served in person on the taxpayer or left at the taxpayer’s last known address. In the case of a Summons issued to a third party record-keeper, the Summons may be served by certified or registered mail.
If you would like to discuss resolving an IRS Summons in Stamford, Connecticut, please feel free to contact me at (860) 494-4786 or by email at egreen@convicerpercy.com
Eric L. Green, Esq.
Convicer, Percy & Green, LLP
Glastonbury, CT w New Haven, CT w Stamford, CT
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