Hershman, Fallstrom & Crowley

An Internal Revenue Agent or other Authorized Examiner involved in a tax investigation can obtain, by force if necessary, any information that may be relevant to the investigation. “Authorized Examiner” includes exempt organization specialists involved in examination or determination cases. The Examiner may issue an Administrative Summons to taxpayers or other persons. An Administrative Summons directs the person summoned to appear before the Examiner and testify or produce information.

If the summonee fails to appear or disobeys the Summons, the Examiner may seek to enforce the Summons in Federal District Court. If the court agrees that the Summons should be enforced, it will order the summonee to comply. If the summonee disobeys the court’s order, the court can hold the summonee in contempt.
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