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Summons – How the IRS Gathers Information (Part I)

Topic: Summons – How the IRS Gathers Information (Part I)

Summons: Used to secure information

If the IRS is having trouble gathering information to determine or collect taxes you owe, they may serve a summons. A summons legally compels you or a third party to meet with an officer of the IRS and provide information, documents and/or testimony.

If you’re responsible for a tax liability and they serve a summons on you, you may be required to:

• Testify,

• Bring books and records to prepare a tax return, and/or

• Produce documents to prepare a Collection Information Statement, Form 433-A or Form 433-B.

If you can’t make your summons appointment, immediately call the number listed on your notice. If you don’t call them and don’t attend your appointment, they may sue you in federal district court to require you to comply with the summons.

(IRS Publication 594 and (TTT 08/18/2020)