ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë

This section provides information and procedures for:

Various summons forms are discussed throughout this section. Form 2039, Summons, consists of six parts, as follows:

The following specialized summons forms are available for specific purposes. (Form 2039 may be used by all authorized personnel for all purposes).

Delegation Order 25-1, provides the levels of authority delegated to various IRS employees to approve and perform activities concerning summonses. See IRM 1.2.2.15.1, Delegation Order 25-1, Summonses, Oaths, Certifications and Related Functions.

The provisions of law applicable to IRS summons issuance and enforcement are contained in the following sections of the Internal Revenue Code (IRC):

The Director Headquarters Collection is the executive responsible for providing policy and guidance for IRS employees and ensuring consistent application of policy, procedures, and tax law to effect tax administration while protecting taxpayer rights. See IRM 1.1.16.3.3, Headquarters Collection, for additional information.

The Director Collection Policy reports to the Director Headquarters Collection, and is responsible for the delivery of policy and guidance that impacts the summons program. See IRM 1.1.16.3.3.1, Collection Policy, for additional information.

The Program Manager Enforcement reports to the Director, Collection Policy and is responsible for providing policy and procedural guidance on specialized processes to IRS employees. See IRM 1.1.16.3.3.1.2, Enforcement, for additional guidance.

Paragraph (9) in Delegation Order 25-1 lists the employees authorized to issue, serve, and enforce a summons. See IRM 1.2.2.15.1, Delegation Order 25-1, Summonses, Oaths, Certifications and Related Functions.

The approval of the issuing officer's manager, or any supervisory official above that level is required on a summons to a third-party witness, except that such approval is not required for a third party summons issued by a special agent. See paragraph (8) of Delegation Order 25-1 in IRM 1.2.2.15.1, Delegation Order 25-1, Summonses, Oaths, Certifications, and Related Functions. The approval is evidenced by the supervisor's signature on the summons, or by a statement on the summons, signed by the issuing officer, that prior authorization to issue the summons was obtained and stating the name and title of the authorizing official and date of authorization.

In general, the IRS should issue summonses only when the information is not already in the IRS¡¯s possession, and the taxpayer (or other witness) will not produce the desired records or other information voluntarily. A summons is specific to each case. There are no program reports that track summonses to third-party witnesses.

Program Analysts in Collection Policy Enforcement will periodically review summonses issued by revenue officers to ensure taxpayer rights were protected during the summons process and to determine that all standards for preparation, issuance and service of the summonses were met.

Periodic program reviews are conducted by Field Exam Special Processes to assess the effectiveness of the summons program for Examination, determine if procedures are being followed, validate policies and procedures, and to identify and share best/proven practices.

The IRS employee who issued the summons keeps a copy of the original summons, Page 1 of the summons labelled "Original." The original summons is needed when referring a summons for enforcement. See IRM 25.5.10, Enforcement of Summons.

Certain summonses require managerial approval. When summons approval is required, it is necessary for the IRS employee who issued the summons to maintain the proper approval records associated with each summons. All approved summonses, approval memoranda and counsel review documents, where applicable, should be maintained with the summons in the administrative case file See IRM 1.2.2.15.1, Delegation Order 25-1, Summonses, Oaths, Certifications, and Related Functions.

Counsel (and in some areas, CEASO) review requests to enforce summonses.

The table below lists commonly used acronyms and their definitions.

IRM 25.5, Summons, provides guidelines for all IRS functions in one multifunctional handbook. The sections are:

The basic legal concepts governing the use and enforcement of administrative summonses can be found in IRM 5.17.6, Legal Reference Guide for Revenue Officers, Summonses.

The Taxpayer Bill of Rights (TBOR) lists rights that already exist in the tax code, putting them in simple language and grouping them into 10 broad categories. Employees are responsible for being familiar with and acting in accordance with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see Taxpayer Bill of Rights, and Policy Statement 1-236, Fairness and Integrity in Enforcement, in IRM 1.2.1.2.36, Servicewide Policy Statements.

Additional summons guidance can be found on the Summons Knowledge Base.

To serve a summons in another area:

The initiating area should prepare the summons for issuance. The receiving area will complete the spaces on the summons indicating the name, address, and telephone number of the IRS employee before whom the summoned party is required to appear, as well as the place and time for appearance.

Collection employees should contact CEASO for guidance on serving a summons on an individual or entity located outside of the United States.

Coordination and cooperation are necessary between the examining office and another area.

The United States has tax treaties and tax information exchange agreements in force with a number of foreign jurisdictions which allow one party to the treaty or agreement to request tax-related information located in the jurisdiction of the other party. Under these agreements, there are situations where IRS personnel will issue summonses to obtain U.S.-based information requested by foreign tax authorities. See IRM 4.60.1.2.2, Foreign-Initiated Specific Requests for Information, for procedures regarding the processing of summonses seeking U.S.-based information on behalf of foreign tax authorities.

The IRS can obtain information regarding entities and persons in the United States territories of American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, Puerto Rico, and the U.S. Virgin Islands. Concurrently with issuing the summons, the issuer must notify the LB&I U.S. Territories Program (USTP) pursuant to IRM 25.5.3.2.3.1, Procedures for Notification of Summons

The United States has entered into tax coordination and tax implementation agreements with each of the territories. A requirement to notify the territory tax department of IRS summons issuance is found in the agreements with American Samoa, Puerto Rico and the U.S. Virgin Islands. While not required by the agreements with the Commonwealth of the Northern Mariana Islands and Guam, the IRS also provides notification to their tax departments.

For more information, refer to the International Knowledge Base.

The following actions should be taken by USTP personnel when a summons is being served in one of the U.S. Territories:

When a disaster or other emergency occurs and if the situation is beyond the capabilities of local and state authorities, the Governor may request that the President declare a "major disaster" or an "emergency." IRM 25.16.1, Disaster Assistance and Emergency Relief, Program Guidelines, contains an overview and IRS disaster policies.

Summons procedures during a disaster for SB/SE Field Examination, Specialty Examination, and LB&I employees are included in IRM 4.2.2.4.1.3, Disaster Assistance Relief, Summons. Summons procedures for collection employees are included in IRM 5.1.12.2, Collection Relief for Taxpayers Impacted by a Disaster. Procedures relating to TE/GE examinations are available in IRM 4.70.11.3.1, Case Suspense for Federally Declared Disaster, Significant Fire, or Terrorist or Military Action.

To be treated as a designated summons, a summons issued after August 15, 2019, (the effective date of section 1207 of the Taxpayer First Act of 2019 which amended IRC 6503(j)), must satisfy the following conditions:

Only one designated summons may be issued for an examination of a specific taxable year or period. A designated summons may cover more than one taxable year or period. The designated summons may require production of information that was sought in a prior summons (other than a designated summons) issued during the examination of that particular corporation if that information was not previously produced.

For a summons to be a related summons under IRC 6503, it must satisfy the following conditions:

There is no restriction on the number of related summonses that may be issued to examine the corporate return.

A related summons may request the same information as the designated summons from a different witness.

If the related summons is to a third party, the issuing officer's manager, or any supervisory official above that level, must approve issuing the summons. See IRM 25.5.3.1.3(5), Responsibilities, and paragraph (8) of Delegation Order 25-1, in IRM 1.2.2.15.1, Delegation Order 25-1, Summonses, Oaths, Certifications, and Related Functions. The approval is evidenced by the supervisor's signature on the summons, or by a statement on the summons, signed by the issuing officer, indicating that the issuing officer had prior authorization to issue the summons and stating the name and title of the authorizing official and date of authorization.

Although a related summons need not be preceded by pre-issuance, written approval by the Division Commissioner and the Chief Counsel, the government must establish in a judicial proceeding to enforce a related summons (issued after August 15, 2019) that prior reasonable requests were made by the IRS examination team for the information that is the subject of the summons, the same as for a designated summons.

The taxpayer corporation¡¯s period of limitations on assessment is suspended under IRC 6503(j) during the judicial enforcement period relating to a designated or related summons. If the court orders any compliance with the summons, the suspension shall continue for 120 days after the close of the judicial enforcement period. If the court finds the IRS issued a designated summons, but the court nevertheless does not order enforcement with respect to the designated or related summons at issue, then the period of limitations on assessment shall not expire before the 60th day after the end of the judicial enforcement period.

To properly apply this rule and correctly calculate the suspension period, it is essential to define several concepts. They are:

As soon as the summoned person produces any of the information, the IRS employee will determine, consistent with the reasonable time standard discussed above in IRM 25.5.3.3.3.4, Compliance and the Date Compliance Occurs, whether the production constitutes full compliance. The IRS employee will keep contemporaneous, written records in the administrative file of all matters concerning the summoned person¡¯s compliance or failure to comply with the summons. The purpose for keeping a written record as part of the administrative file is to establish and preserve a contemporary evidentiary basis to support the IRS¡¯s determination of final resolution in court.

If the summoned person¡¯s production does not fully comply with the District Court¡¯s enforcement order, either in whole or in part, the IRS employee shall promptly contact Area Counsel who will notify the Department of Justice attorney assigned to the summons enforcement action. Only after the Department of Justice attorney approves and Field Counsel has notified the IRS employee of this approval will the IRS employee contact the summoned person in writing. Inform the summoned person that the production is insufficient and describe the information the summoned person must produce to comply with the court order. Mail a copy of this letter to the taxpayer (if different from the summoned person) on the same date on which it is mailed to the summoned person. Field Counsel will send a copy to the Department of Justice attorney. This letter informs both the summoned person and the taxpayer (if different from the summoned person) that the summoned person¡¯s failure to fully comply with the court order is prolonging the suspension of the taxpayer¡¯s period of limitations on assessment. This procedure should be followed every time the summoned person produces information pursuant to the summons.

In cases in which the documents produced are voluminous, written in a foreign language, or present any other complicating factor, the IRS employee will document the particular complication in the administrative file to enable the IRS to credibly show a court why it took the time spent to determine final resolution.

As stated above in IRM 25.5.3.3.3.2, Court Proceeding, for the period of limitations on assessment to be suspended under IRC 6503(j), a court proceeding to enforce or quash a designated or related summons must be instituted within the IRC 6501 period of limitations on assessment that otherwise applies to the corporate tax return.

If more than one court proceeding is instituted to enforce or quash a designated summons or one or more related summonses concerning the same tax return, the period of limitations on assessment is suspended beginning on the date the first court proceeding is brought. The suspension ends on the date that is the latest date on which the judicial enforcement period, plus the 120 day or 60 day period (depending on whether the court requires any compliance), expires with respect to each summons.

Suspensions of the period of limitations on assessment under IRC 6501 provided for under IRC 7609(e)(1) and IRC 7609(e)(2) do not apply to any designated or related summons under IRC 6503(j). The suspension under IRC 6503(j) of the period of limitations on assessment under IRC 6501 is independent of, and may run concurrent with, any other suspension of the period of limitations on assessment that applies to the tax return to which the designated or related summons relates.

The following are examples of computations of the suspension period under IRC 6503(j) and the application of the rules governing the computations.

If a designated or related summons is served on a third-party, such as when a designated summons is served on a person to whom the corporation transferred its records or when a related summons is served on any third person, the notice procedures of IRC 7609 apply. Give notice of the designated or related third-party summons to the taxpayer corporation. Refer to IRM 25.5.6.6, Procedures for Notice, Petition to Quash the Summons, and Compliance or Enforcement, for additional information.

As indicated above in IRM 25.5.3.3.1(1), Conditions a Designated Summons Must Meet, after August 15, 2019, issuance of a designated summons must be preceded by review and written approved by both the Division Commissioner for the operating division having examination authority over the taxpayer corporation and the Chief Counsel (formerly the Division Counsel).

Both designated and related summonses must be pre-approved by a Field Territory Manager or Practice Area Program Manager in the area that will issue the summonses.

If approved by the Territory Manager or Practice Area Program Manager, forward the summons to the Associate Area Counsel for review and coordination at the area level.

A memorandum should accompany the summons to the Territory Manager or Practice Area Program Manager and the Associate Area Counsel, explaining why the taxpayer refused to extend the statute of limitations for assessment. The memorandum must also detail the evidence for the proposed conclusion that the IRS examination team made prior reasonable requests for the information that is the subject of the proposed designated and related summonses. If the summons is to be issued near the end of the period permitted by IRC 6503(j), the memorandum should explain why the summons was not issued at an earlier date. In addition, the memorandum should contain sufficient factual background to establish that all procedural requirements for issuing the summons have been met.

After securing the approval of the Territory Manager or Practice Area Program Manager and the Associate Area Counsel, forward the summons and the supporting memorandum through their respective management channels to Chief Counsel (through Division Counsel) and the Division Commissioner for simultaneous consideration.

Field Counsel will, through management channels, obtain pre-review by Procedure and Administration. See CCDM IRM 34.6.3.1, Summons Provisions

If no enforcement suit is filed, the running of the period of limitations will not be suspended under IRC 6503(j).

The statute of limitations will be suspended by filing suit to enforce a related summons, even when the taxpayer has complied with the designated summons. IRS employees must consult with Associate Area Counsel on whether the IRS should seek to suspend the statute based solely on a suit to enforce a related summons.

After review, Associate Area Counsel will notify Examination whether the summons should be issued.

In general, the suspension arises on the day the court proceeding is brought and continues until the day the summoned person fully complies with the enforcement order, plus an additional 120 days if the court orders compliance with any part of the summons. If the court finds the summons is a designated or related summons, but nevertheless declines to order enforcement, then the assessment statute will not expire before 60 days after the date of final resolution.

In the instance of a suspended statute of limitations, Counsel will notify Examination of the filing of the suit so that the statute can be updated accordingly.

The IRS employee responsible for the case will:

IRS employees may serve summonses by facsimile transmission (fax) to a third-party who has provided IRS with a waiver of the IRC 7603 service requirements that authorizes summons service by fax. A repository of fax waivers is available on the Summons Knowledge Base in the eWaiver book. See IRM 25.5.3.2 (19), Service of Summons.

When authorized, a summons may be served electronically through a third-party summons portal. Such portals generally offer two way transmission, whereby the IRS employee serves the summons through the portal and later returns to the portal to retrieve the summoned records. See IRM 25.5.3.6.2, Electronic Retrieval of Records. Instructions for the use of authorized portals is available on the Summons Knowledge Base in the Portals book.

Authorization to serve a summons electronically through a portal requires:

IRS employees who encounter a third-party wishing to accept summonses electronically may send an email with the pertinent information to *SBSE E-Summons Decryption Team.

It has become common for third parties to provide summoned records through secure electronic summons portals.

When the records are ready for retrieval, the third party notifies the IRS employee by secure email. For this reason, it is recommended that IRS employees provide their email address with the summons when there is reason to believe that the respondent will provide the summoned records through a secure URL. Letter 6622, Summons Cover Letter, may be used for this purpose.

Multiple emails may be sent by the third party¡¯s summons process. One email contains instructions on how to retrieve the records. A URL web link to the records is embedded in the email. A second email may be sent containing a password or passcode which is used to log into the summons portal.

Access to the summons portal is time limited and expires after several days. IRS employees are encouraged to download the records to their workstations (e.g. laptop or desktop computer) as soon as the period to quash the summons expires.

For additional information, (including a list of entities known to provide summoned records through a secure URL), refer to the job aids for approved electronic summons processes found in the Portals book of the Summons Knowledge Base.

IRS employees with access to the Document Upload Tool (DUT) may receive summoned records from taxpayers and third parties through DUT. The latest revision of DUT allows for communication with third parties without using the taxpayer¡¯s SSN or EIN. Instructions on the use of this system are available on the DUT Knowledge Base. While the DUT Knowledge Base is an SB/SE Collection SharePoint site, these instructions are applicable to all IRS employees using DUT.