Taxpayers and individuals have the right to privacy. Law enforcement and other government agents cannot do whatever they want to collect information about a person.

Receiving an IRS Summons can seem intimidating, and individuals may feel that it's easier to simply hand over whatever the IRS wants. In cases when a taxpayer believes a summons is overly broad, the taxpayer has the right to challenge a summons.

What is a Tax Summons?

Tax summonses can relate to criminal or civil investigations and may be viewed as a request for information. They can be issued directly to a taxpayer or to a third party, such as a bank.

The IRS's ability to issue summonses is broad. It covers any documents or other information considered relevant to an investigation.

Taxpayers can follow the summons and provide the documents requested. Sometimes, taxpayers or third parties may not agree with the summons, but understand that contesting the summons is unlikely to be successful. Often, they will ultimately need to provide the documents.

There are some cases, however, when there are legitimate reasons to contest a tax summons.

Contesting a Tax Summons

Under no circumstances should anyone ignore an IRS Summons. Ignoring one can lead to significant penalties. If a taxpayer or third party disagrees with a summons, their best course of action is to communicate with the IRS and follow any deadlines.

Parties who receive a summons have the right to file to quash it. When pursuing this option, a taxpayer or third party must be able to show why the IRS erred in issuing this Summons. How to frame this argument depends on the circumstances of the case.

In some situations, a summons may be unreasonable or overly broad. A summons may violate a taxpayer's Constitutional rights or be outside of the statute of limitations.

A taxpayer or third party may be willing to comply with part of a summons. They may contest the timeline, arguing that the given timeline isn't reasonable.

Whatever the reason, when challenging a summons, how a taxpayer structures their argument matters. This is why individuals or organizations should consult with a tax attorney to determine the best way to proceed.

Contact a Skilled IRS Tax Attorney Today

If you've received an IRS Summons, call Senior Partner, Tax Controversy Attorney, and former IRS attorney Brandon A. Keim at (602) 200-7399 or contact him online to discuss your options.