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Summons

CA-1 finds its standards for examining agents in summons cases largely unaltered by Clarke

CA-1 finds its standards for examining agents in summons cases largely unaltered by Clarke

Gangi, et al, v. U.S., (CA 1 3/30/2016) 116 AFTR 2d ¶2016-573 The Court of Appeals for the First Circuit, affirming a district court, has determined that its standard for determining whether a taxpayer is entitled to examine an IRS employee’s motive for issuing a summons is, for purposes of the instant case, consistent with […]

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Court clarifies definition of term used in foreign document request rules

Court clarifies definition of term used in foreign document request rules

LaRue, (DC OR 4/13/2016) 117 AFTR 2d ¶ 2016-624 A district court has concluded that the term “foreign-based documents,” which is used in the rules that govern IRS’s ability to obtain documents under the foreign document request rules, means documents held outside the U.S. and copies of those documents that are held in the U.S. […]

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Court of Appeals – applying Supreme Court’s standards, Court finds no IRS bad faith and enforces summonses

Court of Appeals – applying Supreme Court’s standards, Court finds no IRS bad faith and enforces summonses

Clarke, (CA 11 3/15/2016) 117 AFTR 2d ¶ 2016-514 The Court of Appeals for the Eleventh Circuit, affirming a district court case heard on remand, has applied standards provided by the Supreme Court and held that taxpayers who received IRS summonses did not make a showing of facts that gave rise to a plausible inference […]

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Supreme Court won’t review case involving IRS compelled production of foreign bank records

Supreme Court won’t review case involving IRS compelled production of foreign bank records

Chabot, (CA 3 7/17/2015) 116 AFTR 2d 2015-5270, cert denied 11/30/2015 The Supreme Court has declined to review a decision of the Court of Appeals for the Third Circuit which held that the “required records” exception to the Fifth Amendment privilege against self-incrimination applies to allow IRS to summon foreign bank account records. Note: Similar conclusions […]

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Taxpayers have limited right to intervene in third-party summons proceedings

Taxpayers have limited right to intervene in third-party summons proceedings

McEligot, (DC CA 4/6/2015) 115 AFTR 2d ¶ 2015-613 A district court has held that taxpayers do not have an absolute right to be present at a third-party IRS summons proceeding concerning the taxpayer’s liabilities, that the taxpayer in this case did not have the right to be present at a summons proceeding involving his […]

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IRS Targets U.S. Tax Cheats by Summoning Records from Shipping and Financial Service Providers

IRS Targets U.S. Tax Cheats by Summoning Records from Shipping and Financial Service Providers

Click here to view the DOJ press release dated Dec. 19, 2014. Click here to view the “[Proposed] Order Granting Ex Parte Petition for Leave to Serve “John Doe” Summonses.” A U.S. district court has authorized IRS to serve “John Doe” summonses to eight entities in the shipping and financial services industries in order to identify the […]

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IRS demands Ballmer, other Microsoft leaders testify in corporate tax audit

IRS demands Ballmer, other Microsoft leaders testify in corporate tax audit

As widely reported in the news and in The Seattle Times,the Internal Revenue Service has sued former Microsoft CEO Steve Ballmer and a slate of other former and current executives, seeking to compel them to testify in a long-running investigation into how the company’s sales through subsidiaries affected its taxable income. The Internal Revenue Service […]

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New temporary and proposed regs clarify role of contractors in administrative IRS summonses

New temporary and proposed regs clarify role of contractors in administrative IRS summonses

T.D. 9669, 06/17/2014; Reg. § 301.7602-1T; Preamble to Prop Regs REG-121542-14, 06/17/2014; Prop Reg § 301.6502-1 IRS has issued temporary regs, the text of which serves as the text of contemporaneously issued proposed regs (collectively referred to as the temporary regs), that modify the existing Code Sec. 7602(a) final regs relating to administrative summonses. The […]

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Supreme Court sets standard for taxpayer challenges to IRS motives for issuing summonses

Supreme Court sets standard for taxpayer challenges to IRS motives for issuing summonses

Clarke, (Sup Ct 6/19/2014) 113 AFTR 2d ¶ 2014-922. The Supreme Court, in a unanimous decision, has held that in order to be able to examine an IRS employee’s motives for issuing a summons in an action by IRS to enforce the summons, the recipient of the summons must make a showing of facts that […]

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U.S. Supreme Court rules taxpayer can challenge IRS summons

U.S. Supreme Court rules taxpayer can challenge IRS summons

WASHINGTON (Reuters) – The U.S. Supreme Court on Thursday ruled unanimously that taxpayers have a right to challenge an Internal Revenue Service summons enforcement action in court when they can show the tax agency might have issued the summons in bad faith. Click here for the decision. But the nine justices sent the case back […]

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New LB&I directive clarifies information document request procedures

New LB&I directive clarifies information document request procedures

IRS’s Large Business and International division (LB&I) has issued an updated directive on the requirements for issuing and enforcing information document requests (IDRs). Among other things, the new directive states that examiners and specialists have discretion, as warranted by the circumstances, to grant an extension to taxpayers who either fail to respond to an IDR […]

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U.S. justices show little support for taxpayer’s IRS summons fight

U.S. justices show little support for taxpayer’s IRS summons fight

WASHINGTON (Reuters) – A legal challenge to the U.S. Internal Revenue Service’s power to pry information from uncooperative taxpayers did not appear to gain much traction among the justices of the Supreme Court on Wednesday. During oral arguments in a tax case with implications for individuals and multinational companies, conservative- and liberal-leaning justices alike seemed […]

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IRS’s summons power faces test in U.S. Supreme Court

IRS’s summons power faces test in U.S. Supreme Court

WASHINGTON (Reuters) – The Internal Revenue Service will go before the U.S. Supreme Court on Wednesday to defend the way it enforces its power to issue legal summonses to obtain sensitive documents from taxpayers who refuse to cooperate with audits. Click here for a link to the U.S. filed Petition For a Writ of Certiorari.  […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney