Summons Issued by the Service to Taxpayer's Advisor Upheld Despite DOJ Referral
Journal of Taxation
March 1, 2009
Kevin E. Packman- Miami
A measure enacted more than a quarter-century ago to protect taxpayers from an IRS summons when the Justice Department has been brought into the picture has recently engendered a case of first impression in the Seventh Circuit. A summons to the taxpayers' accountant was enforced, despite the possibility that the accountant had been referred to the DOJ. The protection does not extend to third-party witnesses, as the court found the Regulations to be reasonable under Chevron. Please click on the link below to view the article.
READ: Summons Issued by the Service to Taxpayer's Advisor Upheld Despite DOJ Referral
Related Practices