X

Thank you for sharing!

Your article was successfully shared with the contacts you provided.
Jeremy H. Temkin Jeremy H. Temkin

Section 7602 of the Internal Revenue Code grants the Internal Revenue Service broad authority to examine “any books, papers, records, or other data which may be relevant or material to [an] inquiry.” The IRS exercises this authority by issuing summonses in the course of administrative investigations of either a taxpayer’s civil liability or possible criminal conduct. As this column has recounted, 26 U.S.C. §7609(f) authorizes the IRS to obtain “John Doe summonses” directing a third party to provide information relating to a class of otherwise unidentified individuals. See Jeremy H. Temkin, “John Doe Summonses: Procedural Hurdles With Limited Review,” N.Y.L.J. (Nov. 14, 2019).

Want to continue reading?
Become a Free ALM Digital Reader.

Benefits of a Digital Membership:

  • Free access to 3 articles* every 30 days
  • Access to the entire ALM network of websites
  • Unlimited access to the ALM suite of newsletters
  • Build custom alerts on any search topic of your choosing
  • Search by a wide range of topics

*May exclude premium content
Already have an account?

Law Firms Mentioned

 

BTI - Bank & Capital Markets Tax Institute 2020Event

BTI provides leading tax professionals from financial institutions with unmatched tools and resources.

Get More Information
 
 

ALM Legal Publication Newsletters

Sign Up Today and Never Miss Another Story.

As part of your digital membership, you can sign up for an unlimited number of a wide range of complimentary newsletters. Visit your My Account page to make your selections. Get the timely legal news and critical analysis you cannot afford to miss. Tailored just for you. In your inbox. Every day.

Copyright © 2020 ALM Media Properties, LLC. All Rights Reserved.