Celesq® Programs

IRS Summons and Other Methods of Obtaining Taxpayer Information, Enforcement, and Defenses

Program Number
Program Date

The IRS has several methods for obtaining information about taxpayers. This program will discuss the IRSs methods of obtaining information, focusing primarily on the IRSs summons authority, including the scope that authority, taxpayers rights and privileges, summons enforcement litigation, and the attorneys ethical obligations when responding to IRS requests for information under Circular 230. Learning Objectives: 1. Understand the methods that the IRS uses to gather information from and about taxpayers. 2. Discuss the methods of enforcement of IRS summons and defenses to enforcement. 3. Examine the potential defenses and privileges that may limit the IRSs ability to obtain information. 4. Understand the lawyers ethical obligations when responding to an IRS request for information.

Available in States

  • California
  • Georgia
  • New Jersey
  • New York
  • Texas Self Study

Program Categories

  • Administrative Law & Regulations
  • Banking & Finance Law
  • Business Organizations & Contracts
  • Constitutional Law
  • Federal Courts
  • Taxation Law