The IRS has various methods of obtaining information from and about taxpayers. In this program, attorney Megan L. Brackney will discuss the IRS’s use of summonses to obtain information from taxpayers and third parties, the scope of the IRS’s authority, and summons enforcement. The discussion will include the IRS’s use of John Doe Summonses and Formal Document Requests. We will also discuss taxpayer rights and defenses, including the assertion of privileges, such as attorney-client, work product, federally-authorized tax practitioner, and Fifth Amendment privileges.
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