In the past, taxpayers who received summonses
seeking records related to undisclosed foreign bank accounts sought to challenge enforcement of the summonses
on the grounds that producing such records would be equivalent to giving incriminating testimony.
issued to third-party recordkeepers, the IRS must serve a copy of the third-party recordkeeper summons on the taxpayer by hand delivery, left at usual place of abode, or sent by certified or registered mail (26) within three days of the date the summons is served on the recordkeeper, but not later than 23 days before the day fixed in the summons as the day upon which such records are to be examined.
Taxpayers have litigated numerous cases on summonses
had to be manually translated because of the computer blunder.
The Welsh Language Act 1967 allowed for summonses
to be produced bilingually, but this service will now end and the summonses
will be issued in English only.
The resumption of enforcement followed a 90-day public outreach campaign during which no summonses
were written for failure to recycle glass.
The procedure, however, also provides rules for dealing with two sets of taxpayers whose behavior does not satisfy the general rule: (1) the delayed-response taxpayer, where compliance is achieved through additional meetings or requests; and (2) the non-responsive taxpayer, which involves the potential use of summonses
to achieve compliance.
NEW YORKERS WERE sorely vexed this summer by an alleged "ticketing blitz" a spate of summonses
issued for violations of obscure or trivial laws in what many see as an attempt to fill dwindling city coffers.
This should never have happened - she does not owe us any money and these letters and court summonses
should never have been sent out.
William Ronald Munslow left for Alicante when his waste management company, Bill Mounslow Services, abandoned a landfill site, which was the cause of dispute, in the Amman Valley 15 months ago, leading to summonses
for waste and pollution offences.
on behalf of the three brothers were served in the last couple of days on Warwickshire County Council and Father Hudson's Society, the social care agency of the Catholic Archdiocese of Birmingham.
The Internal Revenue Service (IRS) has participated to some extent in this intermingling of civil and criminal inquiry -- with a corresponding increase in investigative efficiency -- despite the fact that before 1982 the IRS issued summonses
pursuant to a provision in the Internal Revenue Code, section 7602, that on its face gave the IRS only civil investigative authority.