internal revenue tax, and ensuring that taxpayers comply with the internal revenue
laws. Congress has given the Service broad authority to obtain and examine all
information necessary to perform these functions effectively. This authority is found
in Internal Revenue Code (IRC) sections 7601 to 7612.
An internal revenue agent or other authorized examiner involved in a tax
investigation can obtain, by force if necessary, any information that may be relevant
to the investigation. "Authorized examiner" includes Exempt Organization specialists
involved in examination or determination cases. The examiner may issue an
administrative summons to taxpayers or other persons. An administrative summons
directs the person summoned to appear before the examiner and testify or produce
information.
If the summonee fails to appear or disobeys the summons, the examiner may
seek to enforce the summons in federal district court. If the court agrees that the
summons should be enforced, it will order the summonee to comply. If the
summonee disobeys the court's order, the court can hold the summonee in contempt.
www.irs.gov/pub/irs-tege/eotopicg93.pdf