The IRS has several methods for obtaining information about taxpayers. This program discussed the IRS’s methods of obtaining information, focusing primarily on the IRS’s summons authority, including the scope of that authority, taxpayer’s rights and privileges, summons enforcement litigation, and the attorney’s ethical obligations when responding to IRS requests for information under Circular 230.
1. Understand the methods that the IRS uses to gather information from and about taxpayers.
2. Discuss the methods of enforcement of IRS summons and defenses to enforcement.
3. Examine the potential defenses and privileges that may limit the IRS’s ability to obtain information.
4. Understand the lawyer’s ethical obligations when responding to an IRS request for information