IRS Summons

At Lefstein-Suchoff CPA & Associates, we are committed to providing useful information that helps those faced with a situation requiring tax help for: tax settlements, tax debt, back taxes, IRS tax debt, an IRS levy, IRS tax audits, Offer in Compromise, IRS tax lien, etcetera.

If taxes are not paid timely, and the IRS is not notified why the taxes cannot be paid, the law requires that enforcement action be taken, which may include issuing a  Summons to the taxpayer or third parties to secure information to prepare unfiled tax returns or determine the taxpayer’s ability to pay.

The examiner can use a summons to compel testimony and/or the production of relevant books, papers, records, or other data. The information, however, must already be in existence. A summons may not require the creation of documents.

Original documents, not just copies, may be summoned. Also, a summons may request more than written materials. Examiners may summon computer tapes, video cassettes, handwriting exemplars, and any other type of information.

The IRS permits a summons to be issued to:

  • a person liable for tax
  • an officer or employee of such person,
  • a person with possession, custody, or care of the business books of a person liable for tax,
  • any other person that the examiner deems necessary.

If the examiner needs to obtain the books and records of an exempt organization, he or she should serve a summons on an officer, director or managing agent of the organization.

Lefstein-Suchoff CPA & Associates, LLC may help you file a petition to quash the summons with the court if notified timely, and help you file multiple year tax returns that involve back taxes.

For help with IRS tax Audits, tax problems, back taxes, tax settlements, tax debt, Offer in Compromise, Tax help, IRS debt, a Tax lien, a State Tax levy, an IRS levy, an IRS tax lien, contact us.  If you need IRS help and have unresolved cases with previous tax lawyers and tax attorneys, we can help find an optimal resolution for your indigenous needs.  Contact us at 201-947-8081 or 646-688-2807, or email us at

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