What Happens if I Ignore a Summons?
This post is a follow-up to two previous posts regarding summons issued by the IRS to obtain information regarding a taxpayer’s assets or financial information. I am attempting to answer the question that most people want to know - what kind of trouble can I get into for not responding to a summons, or what happens if I ignore the summons?
As I stated in a previous post, the IRS typically doesn’t begin to issue summons until the taxpayer has proven that they are not willing to work with the IRS. Sometimes, this is an accident on the part of the taxpayer because they didn’t understand the letters they were receiving from the IRS, or they did not receive any of the letters the IRS mailed because they moved or otherwise didn’t get the mail.
Typically, the IRS will want to obtain information from you the "easy way" by getting it directly from the taxpayer. If this method is not working then the IRS is "forced" to issue a summons. If you do not comply with the summons, the IRS my take further legal action against you including an enforcement suit, a contempt hearing, and obtaining a contempt order.
As I have stated previously on this blog, the IRS would like to work everything out with the taxpayers, however, the taxpayer must be willing to provide information and work with the IRS. Generally, I have found that the harder you make the work for the IRS, the harder the IRS is going to make it for you.