IRS SUMMONS ENFORCEMENT

A taxpayer or a third party may receive an IRS summons, typically Form 2039, to produce documents and to appear before an IRS official. Summonses may be issued to determine a taxpayer’s tax liability, to determine whether a tax return is correct, to collect tax, or for other reasons.

Taxpayers may also receive an Information Document Request, a pre-summons letter, or a delinquency letter stating that the taxpayer has not yet produced the requested documents.

If you have received any of the above-described documents or an IRS summons, it is absolutely critical that you contact an attorney. Far too frequently, taxpayers ignore the summons or they mistakenly believe they can resolve the situation themselves by producing the necessary documents and by making a convincing presentation to the IRS.

Mr. Feldman has experience in civil and criminal tax matters and the Firm is well-positioned to assist taxpayers in this process.