South Carolina Tax Attorney

    The IRS has the power to send out a summons to a taxpayer or other individuals who might have some necessary information regarding your taxes or information necessary to determine your tax liability. 

    The summons is an investigatory tool used by the IRS that compels you (or others as stated above) to produce information or come to a meeting at the IRS office.  In my experience, a summons is not issued unless the taxpayer has really not been very forthcoming at all in providing information or working with the IRS. 

    The summons can be used to compel testimony, force a taxpayer to bring books and records to prepare a tax return, or bring in documents to assist the IRS in preparing a Form 433 financial statement.  The third-party summons may be used to compel information from another party such as a financial institution, third-party record keeper, or any other person with relevant information.

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