For every IRS Summons the individual cannot send a representative to appear in lieu of them.  He/she does retain the right to counsel.  All parties must bring with them the information requested by the Summons.  If there are grounds, however, an individual may refuse to comply.

The IRS must go to the District Court in order to force an individual to respond to an IRS Summons.  When this occurs, bear in mind that the Statute of Limitation on the IRS tax debt is suspended, to recommence once the lawsuit has been concluded in the District Court.

The service of an IRS Summons must meet the following guidelines: 1) the Summons’ face need have an attestation with the correct signature; 2) The Summons must either be given directly to the person summoned, left at his/her usual residence with a person with the maturity and discretion to send it to its intended recipient, or attaching the Summons to the door of the residence in a way that will not permanently alter the door.

Additionally, the time and place of the execution of the IRS Summons must fall within the following constraints: 1) The time and place must be deemed reasonable; 2) the date must not be a Saturday, Sunday, or legal holiday; 3) The date of service or appearance cannot be determined in the same way as the appearance or submission of records, which is ten days for the liable party, whereas a third party receives 23 days; 4) The date may be postponed by mutual agreement, if for example, the liable party becomes ill on the date of the Summons.