IRS Summons

If an IRS investigator has left an IRS Summons on your door, protect your interests by contacting us immediately. Why? Receiving a Summons means that the IRS wants disclosure – information and documentation – from you. Broad discretionary power is given to the IRS concerning the Summons. The disclosure may involve your own tax issues, or it may involve tax issues of someone you know.  No matter the reason for the Summons, you need an experienced and knowledgeable tax attorney on your side.

The IRS prefers to obtain information from you on a voluntary basis. When the IRS is unsuccessful getting that information, though, it will issue you a Summons, which requires you to appear before the IRS on a specified date to provide either testimony or financial records, probably both. The Summons must be issued in good faith that you possess the relevant information the IRS seeks.

Generally the IRS issues a Summons under one of these circumstances:

  • During an ongoing audit or collection action.
  • When the taxpayer fails to respond to repeated notices advising of noncompliance concerning IRS filings and tax payments.
  • When the taxpayer potentially knows details of the noncompliance of another person or entity.
  • Or during a criminal tax investigation.

Once you receive a Summons, your options are limited.  If you choose to ignore the Summons, the IRS will seek a court order to force you to appear before the IRS. If you then ignore the court order, you face sanctions, including contempt charges, fines, an enforcement suit, or imprisonment.

If you choose to appear before the IRS, seek legal assistance from a tax boutique, such as Law Offices of Christy Lee, P.C.  Otherwise, you risk inadvertently providing the IRS with material that is irrelevant or unnecessary, but nevertheless damaging to your case.

If you’ve received a Summons, call Law Offices of Christy Lee, P.C., to ensure that your rights are protected. We will review your case, determine the legitimacy of the Summons, and consult with you concerning the best avenues to resolve the issue. We may ask that the Summons be quashed, or we may provide assistance preparing and presenting the required documentation to the IRS.  Whatever the preferred approach, we will work hard to safeguard your interests.