Received IRS Summons – Call Former IRS Agents/Managers, Affordable Summon Representation
Received IRS Summons – Call Former IRS Agents/Managers 1-866-700-1040 Affordable, Since 1982
If you have received an IRS Audit or Collections Summons or subpoena do not be over alarmed or over worried.
We can take care of this matter for you and settle your case.
We have of over 206 years professional tax experience and have over 60 years of working directly for the Internal Revenue Service in the local, district, and regional tax offices.
We worked as former IRS agents, managers, appeals agents, revenue agents, office audit managers, and teaching instructors. We know every aspect of the Internal Revenue Service.
If this involves a criminal tax matter we have on staff the CPA tax attorney who you can speak to under attorney-client privilege.
Summonses were subpoenas for IRS criminal matters are a completely different matter.
As a general rule as a former IRS agent when I summoned taxpayers was only because my attempts to secure information to close the case was unavailable and the taxpayer was uncooperative and would never provide the information I needed. Most summonses that IRS are issues are just an attempt to close the case.
Collection or Audit Summons
Usually IRS is simply trying to get information to make a case evaluation to find out which one of three closing methods they will use to take their case off the IRS enforcement system.
Many of these IRS summons that are issued are issued because of a lack of communication or contact with the taxpayer.
Contact us today and we can go ahead and resolve these issues and matters for you. Being former IRS agents and managers we have served and subpoenaed hundreds upon hundreds of taxpayers.
We can completely deal with the Internal Revenue Service provide them the information they need and we can take the worry and the fear out of your life.
So if you have received an IRS summons stop the worry and fear call us today and let us provide you honest affordable and trustworthy tax representation.
The IRS Summons
Rights and Privileges of Person Summoned
Persons summoned to testify before the Service or to produce records may assert certain rights or defenses including the following:
1. Fifth Amendment Privilege Against Self Incrimination,
2. Right to Be Represented by Counsel,
3. Attorney-Client, Federally Authorized Tax Practitioner-Taxpayer, Husband-Wife, and Clergy-Penitent Privileges,
4. Right to Make an Audio Recording of the Proceeding,
5. IRC 7609 Noticees’s Right to Petition to Quash a Third-Party Summons,
6.Right of Third-Party Witness to Refuse Unreasonable Requests and to Raise Appropriate Defenses,
7. Representation Issues,
8. Disclosure Issues
For more extreme cases – Fifth Amendment Privilege Against Self Incrimination
The Fifth Amendment to the Constitution provides that no person shall be compelled to be a witness against himself. However, information or evidence furnished voluntarily by an individual taxpayer or witness who has been summoned may be used even though it may be incriminating.
IRC 7602 authorizes the Service to summon taxpayers and third parties to testify and to produce books and records. However, if answering a question would tend to incriminate the summoned person, that person may assert his or her Fifth Amendment privilege and refuse to answer. In contrast, a summoned person has no Fifth Amendment privilege in the contents of voluntarily created, pre-existing documents because the Government did not compel that person to create the documents.
However, the act of producing those documents may tend to incriminate a summoned person because the mere act of production compels that person to tacitly admit that the documents exist, they are in that person’s possession, and he or she believes the documents produced are those required by the summons.
Whether any of these tacit admissions may tend to incriminate a summoned person will depend on the facts and circumstances of each case. Consequently, that person may have a valid Fifth Amendment privilege against producing voluntarily created, pre-existing documents.
This situation may exist when a taxpayer (or other person) is summoned to produce the records of his or her sole proprietorship.
If a taxpayer transfers the records of his or her sole proprietorship to another person, the Service can summon the third party to produce those records.
The taxpayer cannot raise a Fifth Amendment objection to prevent a summoned third party from producing these records because the privilege against self-incrimination is personal to the taxpayer, i.e., it extends only to testimony and records sought from the taxpayer.
This is true even though the taxpayer could have successfully avoided producing the records pursuant to a Fifth Amendment objection when they were in his or her possession. However, a significant exception to this rule exists when the taxpayer transfers the records of his or her sole proprietorship to an attorney to obtain legal advice.
If, under these circumstances, the taxpayer could have avoided producing these records while they were in his or her possession, the attorney-client privilege will prevent the Service from summoning the records from the attorney so long as the taxpayer transferred the records to obtain legal advice.
Please Note:
IRC 7525 extends the attorney-client privilege to communications between a taxpayer and a federally authorized tax practitioner in noncriminal tax matters before the Service and noncriminal tax proceedings in federal court.
Privileged Communication and Summons.
While a warning of constitutional privilege against self-incrimination (e.g., “You have the right to not answer questions that may incriminate you.” ) may not be required as a matter of law, such warning may have substantial significance from an evidentiary standpoint in overcoming a contention that the testimony or information was given involuntarily, under compulsion.
A witness who contends that the testimony or information was given involuntarily, under compulsion, has the burden of sustaining that contention.
Summonsing a taxpayer or other witness to take a handwriting exemplar is within the authority of IRC 7602 . This does not violate any constitutional rights or policies enunciated by Congress.
Compulsion of handwriting exemplars is neither a search nor a seizure subject to Fourth Amendment protections nor testimonial evidence protected by the Fifth Amendment privilege against self-incrimination.
A handwriting exemplar is an identifying physical characteristic.
If you have received an IRS summons contact us today and we can help take some of the pain and misery out of your life. We are tax experts in this field.