Categories: General Tax Terms
Summons Enforcement Proceedings refer to legal actions taken to compel compliance with a summons issued by a tax authority to obtain information or documents from a taxpayer or a third party.
These proceedings typically arise when an individual or entity fails to respond to a summons, which can be issued by agencies such as the Internal Revenue Service (IRS) or state tax authorities. The enforcement process may involve filing a petition in court to enforce the summons, seeking a court order that mandates the recipient to comply.
For example, if the IRS issues a summons for bank records during an audit and the bank refuses to provide them, the IRS can initiate summons enforcement proceedings in court to obtain the necessary information.
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