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Letter from America

Roland Barral and Nicole Cammarota, of the US Office of Chief Counsel (IRS), continue our series from the IRS on US matters, examining the US summons power, one of the IRS's principal investigative tools

 
Roland Barral and Nicole Cammarota of the US Office of Chief Counsel (IRS) continue our series from the IRS on US matters examining the US summons power one of the IRS's principal investigative tools
 
Our latest 'Letter from America' examines the US summons power one of the principal investigative tools of the Internal Revenue Service (IRS). As the chief enforcer of the Internal Revenue Code the Secretary of the Treasury is statutorily directed to cause IRS employees to 'proceed from time to time through each internal revenue district and inquire after and concerning...

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