Jeremy H. Temkin IRS Summonses: No Reasonable Basis Required
In his column on Tax Litigation Issues, Jeremy Temkin reviews a recent Sixth Circuit decision that highlights differences between the low threshold courts apply in deciding motions to quash summonses addressed to third parties, and the more rigorous standard applied for John Doe summonses.
September 16, 2020 at 01:30 PM
8 minute read
Section 7602 of the Internal Revenue Code grants the Internal Revenue Service broad authority to examine "any books, papers, records, or other data which may be relevant or material to [an] inquiry." The IRS exercises this authority by issuing summonses in the course of administrative investigations of either a taxpayer's civil liability or possible criminal conduct. As this column has recounted, 26 U.S.C. §7609(f) authorizes the IRS to obtain "John Doe summonses" directing a third party to provide information relating to a class of otherwise unidentified individuals. See Jeremy H. Temkin, "John Doe Summonses: Procedural Hurdles With Limited Review," N.Y.L.J. (Nov. 14, 2019).
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