IRS 2039 Summons or Exam Request

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The 2039 Summons form is used by the IRS to investigate the "liability" of an imputed "taxpayer" under the authority of 26 U.S.C. 7609.  It is used by a revenue officer located within an "internal revenue district" in the process of canvassing the district for "persons liable" under the authority of 26 U.S.C. 7601.  Note that no "internal revenue districts" exist within states of the union outside of the federal enclaves within those states, as we clearly establish in section 7.1.2 of the Great IRS Hoax.  This form may also technically only be issued for investigating excise taxable activities relating to foreign and international commerce that are licensed under 26 U.S.C. 7001, because the following authorities say that the only taxable "sources" or activities under the Internal Revenue Code are related to foreign commerce:

See section 5.2.9 of our Great IRS Hoax book for a good definition of the word "foreign" in the Internal Revenue Code, which incidentally is not defined anywhere in the Internal Revenue Code or the underlying regulations in 26 CFR.

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