Have you been served with an IRS summons to produce documents or to appear and give testimony? The first thing you should absolutely do is LAWYER UP, LAWYER UP, LAWYER UP! Get a tax defense attorney that is experienced in fighting the IRS.
When you are served with an IRS summons, you should never attempt to handle it yourself. There are specific legal requirements that need to be met in order to defend against an IRS summons.
If your case is at the enforcement stage and you have to appear before the IRS, you absolutely must get a tax defense attorney to appear with you. Its your right to be represented.
During the questioning, you have the right to stop the line of questioning, leave the room and confer with your attorney regarding the questions. You can do this on a question by question basis.
In my practice, I have found that when taxpayers get summoned by the IRS, they tend to ignore it out of fear. The consequences for not answering an IRS summons are severe.
Taxpayers that fail to respond to an IRS summons can expect to be served with a Motion for Contempt filed in the federal U.S. District court where they live. You fail to show up to that Contempt hearing and you will then get served with a Petition to Show Cause for your non-appearance.
Failure to appear at the Show Cause hearing means the judge will issue an order for your arrest. You will be brought into Court by U.S. Marshals to explain to the Judge why you have not turned over the documents and given testimony to the IRS in response to the summons they issued against you.
If the above civil remedies fail, then pursuant to Internal Revenue Code Section 7210, the IRS can refer your case to the Department of Justice for a misdemeanor arrest against you and a $1,000.00 fine for failing to produce the records requested and for failing to appear and testify. That’s a pretty steep punishment if you are convicted.
Being served with an IRS summons is serious business. Get a tax attorney who goes to court and has experience dealing with the IRS at this level.
If you had ignored the summons and now find yourself with a court date looming for a summons enforcement hearing, don’t wait. Call me.
Anytime you have the opportunity to cross-examine or question an IRS agent in Court, you should do so. The Court will listen to you. Judge’s want to hear what’s going on.
If you really want to fight the IRS, you have options. Take advantage of them. Call me today.