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If you have received an administrative IRS tax summons you have no choice but to make sure you comply with all the requests made by the Internal Revenue Service.

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you must comply with this IRS summons before they seek enforcement action.

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General Procedures for Seeking Enforcement of the Summons

1. When there is a neglect or refusal on the part of the person summoned to respond to the summons, or the person entitled to notice under IRC 7609(a) has exercised his/her right to bring a proceeding to quash the summons, the Area Director will consider whether to seek judicial enforcement.

Generally, when a summons is served, the office should be prepared to see the matter to a final and successful conclusion.

A. When determining whether to seek enforcement of a third-party summons, Field Counsel should verify that notice was given to the person who is identified in the description of the records contained in the summons and the appearance date must be at least 23 days after the date notice is given. IRC 7609(d)(1).

B. In the case of non-third-party summonses, Field Counsel should check to assure that the response date is at least ten (full) days from the time the summons was served. IRC 7605(a).

C. If after consideration of all of the circumstances, the Area Director deems it advisable to proceed with enforcement, the matter is referred to Field Counsel for consideration and determination of what legal action should be taken.

The referral memorandum transmits the original of the summons, together with a memorandum prepared by the issuing agent, specialist, or officer outlining the facts. The Internal Revenue Manual contains instructions as to what the report should contain and the number of copies.

D. Unless specifically provided otherwise below, final action should be taken within six workdays after receipt of a request for civil enforcement of a summons.
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3. A file under the name of the taxpayer is opened immediately upon receipt of the request for civil enforcement. It is categorized as a Summons Case.

Where summonses have been issued to multiple witnesses, a file should be opened in the name of the taxpayer for each summons enforcement request, and the subject line of the legal file should be cross referenced to the name of the witness against whom the summons enforcement action is requested.

4. After the request for enforcement has been reviewed by Field Counsel and he/she believes that the summons is legally enforceable, a letter should be prepared referring the  to the appropriate U.S. Attorney or the Tax Division. See CCDM 34.6.3.3.1 and CCDM 34.6.3.3.2 to determine whether a request for enforcement should go directly to the U.S.

Attorney or DOJ or should be routed through the Office of the Associate Chief Counsel (Procedure & Administration).

5. If for some reason the summons is legally defective, this can often be corrected by reissuing and serving an amended summons, and, if compliance is still not forthcoming, the matter may then be referred for enforcement.

The procedures set out in the Internal Revenue Manual will be followed by the Area Director’s office in the event Field Counsel contemplates disapproving a request for civil enforcement of a summons. For procedures to be followed when Field Counsel contemplates disapproving a request for enforcement of a summons in a Criminal Investigation case, see CCDM 34.6.3.6.4, below.

6. In the absence of unusual circumstances, Field Counsel will take final action within six workdays from the receipt of a summons case.

Where emergency action is required, telephonic referral may be used with a formal written referral transmitted as soon as circumstances will permit.

7. Field Counsel should stay abreast of a case once it is referred and advise Procedure & Administration of any situation that arises which could have a bearing on a summons case referred to DOJ.

Field Counsel should similarly advise the U.S. Attorney in cases that were directly referred to the U.S. Attorney.

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