We previously posted Right to Challenge IRS Summonses Important With New IRS Audit Procedures! on June 19, 2014,where we discussed that the United States Supreme Court issued its decision in United States v. Clarke, No. 13-301, reaffirming the right of a recipient of an IRS summons to challenge the summons by examining IRS officials in an adversarial proceeding.
The impact of the Supreme Court’s decision in Clarke will be significant in light of a recent IRS directive (LB&I Control No: LB&I-04-0613-004), effective January 2014, which mandates that IRS examining officers issue a summons if a taxpayer fails to respond to an information document request (IDR) during the information gathering phase of an examination. (See our post: 2014 LB&I Information Document Request (IDR) Enforcement Process - Ready or Not?).
However, it's important to understand that you need an attorney, and preferably an Experiance Tax Attorney,
to successfully file a Petition to Quash an IRS summons!
Case in point Fisher v. U.S., which was f:
Do You Have An IRS Summon
Read more at: Tax Times blog