 |
38.1.1.6
(10-03-2007)
Summonses
-
Special agents have been delegated authority as individuals before whom a summoned person shall appear, and for the special
agent to take testimony under oath of the person summoned, to set the time and place of examination, and to receive and to
examine data produced in compliance with the summons.
-
Assistance to special agents in the summons process should focus on the Powell requirements. United States v. Powell, 379 U.S. 48 (1964). These provide that to be enforceable every summons must meet the following basic test for validity:
-
Issued for a legitimate purpose;
-
Seeks information that "may be relevant"
to the investigation;
Caution:
For third party summonses, the Service must establish a nexus between the third party and the taxpayer.
-
Seeks information that is not already in the Service’s possession; and
-
All administrative steps required by the Code have been followed.
-
Counsel retains referral authority for summons enforcement matters. These matters should be coordinated with the office of
Associate Chief Counsel (Procedure & Administration), Branches 6 and 7. See CCDM 34.6.3, Summons Enforcement Actions ( http://publish.no.irs.gov/getpdf.cgi?catnum=39029)
and the Summons Handbook, beginning with IRM 25.5.1, for additional assistance.
|
|
|
