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Home / Opinion Digests / IRS summons to business may be enforced (access required)

IRS summons to business may be enforced (access required)

Where the Internal Revenue Service issued a summons to a business, but the IRS is barred from issuing a summons to a person who is the subject of a referral, and there was an existing criminal referral to the business’ lone agent, the summons was enforced. The relevant statutory subsection does not consider members, officers ...