54 Primer on IRS Summons Enforcement

by Charles E. (Ned) Brookhart
Reviewer, Appellate Section, Tax Division
February 1996

Foreword

1. Introduction
2. The Summons Process in General
3. The Powell Requirements
   C.1. Powell Requirements -- Legitimate Purpose
   
   C.1.(a) Powell Requirements -- Legitimate Purpose -- Sole Criminal Purpose
   
   C.1.(b) Powell Requirements -- Legitimate Purpose -- Dual Purpose Summonses
   
   C.2. Powell Requirements -- Relevance
   
   C.3. Powell Requirements -- Overbreadth and Burdensomeness
   
   C.4. Powell Requirements -- Possession by the IRS
   
   C.5. Powell Requirements -- Administrative Steps Required by the Code
   

   Evidentiary Hearings and Discovery

   Third-Party Recordkeeper Summonses

   Privileges

   F.1. Attorney-client privilege
   

   F.2. Work Product Doctrine
   

   F.3. Fifth Amendment Privilege
   

   Miscellaneous Issues -- Citations