The IRS functions, for the most part, through taxpayers’ voluntary participation.  When someone does not opt to share important information with the IRS, however, the government agency may issue an IRS summons requiring an individual to give all relevant information regarding an IRS investigation of IRS tax debt.  Under most circumstances, the IRS tries to collect information by normal means first, only resorting to a summons when an individual seems uncooperative.

A number of people can be summoned via an IRS summons, including: 1) the liable party under investigation; 2) an employee of the person liable; 3) a person in care of books of the liable party; 3) a anyone who might have information that may aid the IRS in assessing the party’s liability or collecting that liability.

Additionally, the information that the summons intends to glean may be received by an oral statement or via the submission of the individual’s records, but it must be pertinent to: 1) Determining any return’s validity; 2) Making a new return; 3) Ascertaining tax liability; 4) Collecting an IRS tax debt; 5) Questioning any breech of the law regarding IRS laws.

Historically, the IRS is given a certain degree of freedom as to the information that a summons intends to ascertain, but there are still certain guidelines that an IRS Summons must meet in order to be enforceable, such as: 1) The Summons must be served in accordance with the law; 2) The summons must be authorized by the signature of an IRS officer of proper rank; 3) The Summons must detail the information that it intends to discover; 4) The Summons must stipulate a realistic time and place for the conference.