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The process used by the IRS = Appearance, Compliance or Noncompliance with a Summons

1. Anytime a summons is issued, inform the witness or the witness’s representative that:

A. The witness must appear in person with the records and either comply or refuse to comply, stating reasons for any such refusal.
B. Failure to comply with the summons may result in judicial remedies.
C. The representative of the witness cannot appear in lieu of the witness on the appearance date set in the summons.
3. If the witness presents a valid reason (such as illness) for not appearing on the day fixed in the summons, that date may be continued by mutual agreement to another date. To formally extend the compliance date of the summons:

• Prepare a letter to the summoned party and include:

A. date of the original summons,
B. new compliance date, and
C. name of the summoned party.

Mail the letter by certified mail or hand deliver it to the summoned party.
If a taxpayer or witness appears in response to a summons and claims the Fifth Amendment or another privilege, continue with the examination or interview.

Ask the summoned person all questions necessary so the person asserting the privilege responds to each inquiry by either answering the questions and producing the documents or asserting the claimed privilege.

However, if the person summoned refuses to submit to questioning and the requests for documents, do not continue the interview. Make a record of the interview. Another IRS employee should attend the interview or examination as a witness. Associate Area Counsel should be contacted in any case in which the taxpayer raises a constitutional defense to a summons..

The above procedures are important to the enforcement of a summons to establish the facts and circumstances of noncompliance.

The procedures respecting claims of privileges are primarily applicable when only the witness and the witness’s representative appear in response to the summons.

If the taxpayer or another person attempts to be present during the questioning of a summoned third-party witness, and the IRS employee does not desire to disclose the course of the investigation or examination to the taxpayer or other person, the IRS employee should consult with her or his manager. Associate Area Counsel may also be consulted.