Roland Barral and Nicole Cammarota of the US Office of Chief Counsel (IRS) continue our series from the IRS on US matters examining the US summons power one of the IRS's principal investigative tools
Our latest 'Letter from America' examines the US summons power one of the principal investigative tools of the Internal Revenue Service (IRS). As the chief enforcer of the Internal Revenue Code the Secretary of the Treasury is statutorily directed to cause IRS employees to 'proceed from time to time through each internal revenue district and inquire after and concerning all persons therein who may be liable to pay any internal revenue tax'.1 The summons is one of the IRS's important modern-day means of inquiry and courts consistently hold that the summons is 'critical...
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Roland Barral and Nicole Cammarota of the US Office of Chief Counsel (IRS) continue our series from the IRS on US matters examining the US summons power one of the IRS's principal investigative tools
Our latest 'Letter from America' examines the US summons power one of the principal investigative tools of the Internal Revenue Service (IRS). As the chief enforcer of the Internal Revenue Code the Secretary of the Treasury is statutorily directed to cause IRS employees to 'proceed from time to time through each internal revenue district and inquire after and concerning all persons therein who may be liable to pay any internal revenue tax'.1 The summons is one of the IRS's important modern-day means of inquiry and courts consistently hold that the summons is 'critical...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
