25.5.2  Preparation

Manual Transmittal

December 09, 2011

Purpose

(1) This transmits a revision to IRM 25.5.2, Summons Handbook, Preparation

Material Changes

(1) IRM 25.5.2 Notes added to allow for electronic signatures for both the issuing and authorizing officials throughout this IRM chapter.

(2) IRM 25.5.2.2(2) Added caution to omit spouse's address when investigating a joint liability and there is indication of spousal abuse.

(3) IRM 25.5.2.2.1 Added section to describe Form 2039, Summons, and explain the various parts of the form. This section was moved from IRM 25.5.1.5.

(4) IRM 25.5.2.2.1.1(2) Added paragraph to explain a separate letter could be used to disclose the taxpayer's SSN when the third party needed the SSN to identify the correct summoned records.

(5) IRM 25.5.2.3(2) Replaced paragraph to explain when a summons would be addressed to the corporation only.

(6) IRM 25.5.2.3(3) Added paragraph to address how a summons should be addressed when records or testimony is being sought from a specific corporate officer.

(7) IRM 25.5.2.3(4) Expanded description of what addresses should be used on the summons.

(8) IRM 25.5.2.4(5) Added a paragraph explaining instances when a cover letter could be used.

(9) IRM 25.5.2.4.1 Added reference to Exhibits 25.5.2-2 through 25.5.2-14 for sample wording for various third party summons.

(10) IRM 25.5.2.4.1.4(1) Deleted paragraph and moved to Exhibit 25.5.2-2.

(11) IRM 25.5.2.4.1.4(2) Deleted paragraph and moved to Exhibit 25.5.2-6.

(12) IRM 25.5.2.4.1.4(7) Moved to IRM 25.5.2.4.1.5(3), "Other Records."

(13) IRM 25.5.2.4.1.4(5) Added reference to Exhibits 25.5.2-2 through 25.5.2-14 and cautioned examiners to delete extraneous items from samples and request only needed information.

(14) IRM 25.5.2.5(1) Updated reference to Delegation Order 25-1.

(15) IRM Exhibit 25.5.2-1 Added to include general instructions for preparation of a summons. This exhibit was moved from IRM Exhibit 25.5.1-1 and changes made on numbered lines as follows:

  • 13) Removed the requirement for a manual signature and clarified that signature can be electronic or manual;

  • 14) Clarified that signature can be electronic or manual;

  • 20) Removed requirement for "original" signature since an electronic signature is appropriate;

  • 21) Added explanation that if multiple noticees, additional copies of Parts C and D must be made and provided to each noticee;

  • 22) Renumbered from item 21;

  • 23) Renumbered from item 24;

  • 24) Renumbered from item 25;

  • 25) Renumbered from item 22.

.

(16) IRM Exhibit 25.5.2-2 Added to include sample wording for summonses to banks or other financial institutions. This exhibit was moved from IRM Exhibit 5.20.4-1.

(17) IRM Exhibit 25.5.2-3 Added to include sample wording for summonses to a credit company. This exhibit was moved from IRM Exhibit 5.20.4–2.

(18) IRM Exhibit 25.5.2-4 Added to include sample wording for summonses to an employer. This exhibit was moved from IRM Exhibit 5.20.4–3.

(19) IRM Exhibit 25.5.2-5 Added to include sample wording for summonses for escrow information held by a third party. This exhibit was moved from IRM Exhibit 5.20.4–4.

(20) IRM Exhibit 25.5.2-6 Added to include sample wording for summonses for insurance policy information. This exhibit was moved from IRM Exhibit 5.20.4–5.

(21) IRM Exhibit 25.5.2-7 Added to include sample wording for summonses to a third party regarding loans, lease contracts, including but not limited to, mortgage loans, consumer loans, and signature loans. This exhibit was moved from IRM Exhibit 5.20.4–6.

(22) IRM Exhibit 25.5.2-8 Added to include sample wording for summonses to a telephone or telecommunications company. This exhibit was moved from IRM Exhibit 5.20.4–7.

(23) IRM Exhibit 25.5.2-9 Added to include sample wording for summonses for information regarding related trusts or entities. This exhibit was moved from IRM Exhibit 5.20.4–8.

(24) IRM Exhibit 25.5.2-10 Added to include sample wording for summonses for registrars of internet domain names believed to be controlled by the taxpayer. This exhibit was moved from IRM Exhibit 5.20.4-9.

(25) IRM Exhibit 25.5.2-11 Added to include sample wording for summonses to internet access providers (IAPs). This exhibit was moved from IRM Exhibit 5.20.4-10.

(26) IRM Exhibit 25.5.2-12 Added to include sample wording for summonses to PayPal accounts. This exhibit was moved from IRM Exhibit 5.20.4-11

(27) IRM Exhibit 25.5.2-13 Added to include sample wording for summonses to credit card processors and independent sales organizations (ISOs). This exhibit was moved from IRM Exhibit 5.20.4-12.

(28) IRM Exhibit 25.5.2-14 Added to include sample wording for summonses for documents in computer and electronic format. This exhibit was moved from IRM Exhibit 5.20.4-13.

(29) Editorial changes made throughout.

Effect on Other Documents

This IRM supersedes IRM 25.5.2 dated September 1, 2006.

Audience

All Operating Divisions and Functions

Effective Date

(12-09-2011)

Signed by
Scott D. Reisher
Director, Collection Policy

25.5.2.1  (12-09-2011)
Overview

  1. This section contains the following topics:

    • Preparation and Use;

    • Description of Summoned Party;

    • Description of Information Requested;

    • Chief Counsel Participation in Summoned Interviews; and

    • Designating More Than One Person to Interview Summoned Witness.

25.5.2.2  (12-09-2011)
Preparation and Use

  1. Prepare the face of the Form 2039, Summons, by providing all information required on the form. The Service employee who will serve the summons must complete the copy to be given to the summoned party (Form 2039, Part A), by signing and dating the face of Form 2039, Part A, in the space provided below the attestation clause.

    Note:

    Signatures of the issuing officer and the authorizing official can be electronic or manual signatures.

  2. Prepare all summonses to be enforceable. To be enforceable, a summons must be prepared in sufficient detail to meet legal requirements. The first line of a summons begins with the words "In the matter of" . This line is the statement of liability which is designed to identify the taxpayer being examined or investigated.

    If the liability is: Then the statement of liability ("In the matter of" ) should read:
    Corporate The Corporation's name must appear in the statement of liability on the summons. Note: The individual name of the stockholder or corporate officer should not appear even though the individual may be the summoned party.
    Individual The individual's name must appear in the statement of liability on the summons. Note: The corporate name or other individual's name should not appear even though the individual liability may stem from the corporation. (However, the instructions for Trust Fund Recovery Penalty investigation summonses are an exception to this rule. See IRM 25.5.6.4.1(3), Procedures for Summonses Issued to Investigate Liabilities for the Trust Fund Recovery Penalty.)
    Husband and Wife who signed a joint return In the statement of liability, both the husband’s and wife’s names must appear. Refer to IRM 25.5.6.3.1.2 , Summons Served on a Married Person who Filed a Joint Return, and IRM 25.5.3.2(11), Service of Summons, for instructions about giving notice and summoning one spouse or both. Caution: When investigating a joint liability, if there is indication of spousal abuse, do not include the spouse's address on a summons. Omitting the spouse's address would prevent disclosure of the location of a victim of abuse who may fear for his or her safety. If needed, the address information can be conveyed to the third party (not the taxpayer's spouse or ex-spouse) by a cover letter as indicated in IRM 25.5.2.4(5), Description of Information Requested.
    Husband and Wife who failed to file a return or who filed separately Prepare two separate summonses. In the first summons, the statement of liability will read: "In the Matter of the Taxpayer-Husband." In the second summons, the statement of liability will read: "In the matter of the Taxpayer-Wife."
    Partnership or a business operating under a trade name The Partnership or Business Name must appear in the statement of liability.
    Consolidated group of Corporations The consolidated group name should appear in the statement of liability, rather than the separate names of the group members, and add a parenthetical phrase indicating consolidated group status. Example: Middle American Holdings, Inc. and Subsidiaries (a consolidated group).
    Limited Liability Company (LLC) The name of the limited liability company only should appear in the statement of liability. Do not include the names of individual members. Example: Gulf Recovery Fund, LLC.

  3. Do not use abbreviations on the summons for the entry under – "Periods." State the specific calendar years, fiscal years, quarterly or monthly periods involved.

    Note:

    Use "quarterly period ended June 30, 2010." Do not use "201006" or "6/30/2010."

  4. If the summons is used to secure the names, addresses, and social security numbers of customers and clients from a return preparer’s records, the statement should read: In the matter of the tax liability of "the clients and customers for whom you prepared federal income tax returns for the taxable periods indicated below." This is a John Doe summons subject to the requirements and restrictions of IRC §7609(f). See IRM 25.5.7, Special Procedures for John Doe Summonses. (However, the Service is entitled to this information upon request under IRC §6107(b)(2). Therefore, the Service is not required to serve a John Doe summons to obtain it).

25.5.2.2.1  (12-09-2011)
Description of Summons (Form 2039)

  1. The Form 2039, Summons, assembly consists of six parts, as follows:

    1. Original (Form 2039) Summons, with the Service of Summons, Notice, and Recordkeeper Certificates on the reverse side;

    2. Part A (Form 2039, Part A) Summons (Attested copy), with a reprint of pertinent IRC provisions on the reverse side;

    3. Part B (Form 2039, Part B) Notice to Third-Party Recipient of IRS Summons, with a reprint of IRC §7609 on the reverse side;

    4. Part C (Form 2039, Part C) Summons Noticee's Copy with a reprint of pertinent IRC provisions on the reverse side; and

    5. Part D (Form 2039, Part D) notice explaining the right to contest the administrative summons, with a reprint of IRC §7609 on the reverse side.

    6. Part E (Form 2039, Part E) to be given to the corporate taxpayer if the summons is a designated or related summons. Part E has a reprint of IRC §6503(j) on the reverse side.

      Note:

      General instructions for preparation of a summons are found in IRM Exhibit 25.5.2-1.

  2. Collection personnel may use the following specialized summons forms for specific purposes. (Form 2039 may be used by all personnel, including Collection, for all purposes.)

    1. Form 6637, Summons Collection Information Statement (serve only on the taxpayer to collect an assessed tax). This form contains the Original and Parts A and B.

    2. Form 6638, Summons Income Tax Return (serve only on the taxpayer to prepare an unfiled return). This form contains the Original and Parts A and B.

    3. Form 6639, Financial Records Summons (may be served on third parties; give notice as required by IRC §7609). This form contains the original and Parts A through D.

25.5.2.2.1.1  (12-09-2011)
Identification of the Taxpayer

  1. State the full name and address of the taxpayer in the statement of liability. If the summons is issued pursuant to a delinquent return investigation of a married couple, issue two separate summonses. One should be captioned "In the Matter of the Taxpayer-Husband." The other should be captioned "In the Matter of the Taxpayer-Wife."

  2. When a third-party recordkeeper receives a third-party summons, they often request the taxpayer's SSN in order to assist them in correctly identifying the taxpayer to whom the summoned records relate. In these situations, the Service may, when necessary, identify the taxpayer's SSN when the summoned third party needs that information to identify the correct summoned records. The Service could provide the taxpayer's SSN to the third party in a letter or in a telephone call as indicated in IRM 25.5.2.4(5) Description of Information Requested; this would avoid disclosing information to anyone entitled to notice under IRC §7609(a).

25.5.2.3  (12-09-2011)
Description of Summoned Party

  1. State in full the name and address of the summoned party. Include this information even if it duplicates the name and address in the statement of liability.

  2. To obtain records and testimony for corporate operations, address a summons to XYZ Corporation. Provide a detail listing of the records and testimony that is being sought within the summons. By addressing the summons to the corporation, this allows the issuing IRS officer to personally serve the summons upon any officer or managing agent of the corporation authorized to receive process by either state law or the corporate by-laws. The corporation’s management must supervise a search for and produce any requested and non-privileged records in the possession of the corporation and its officers and employees. The IRS may expect to take testimony from one or more persons designated by the corporation to testify as to matters known or reasonably available to the corporation. The IRS is not able to require, based on this summons, that any specific officer be one of those persons designated by the corporation to give testimony.

    Note:

    A corporation does not have a "place of abode" within the meaning of IRC §7603(a); therefore, a summons may not be served by fixing it to the door of the corporate building. The summons should be served only on a person authorized to receive process; it cannot be simply left at the corporate offices. For example, a summons cannot be left with the corporate officer's secretary. The summons should also not be left at a last and usual place of abode of the person (or persons) authorized to receive process. Therefore, the summons must be served in person to an authorized person, unless the witness is summoned in the capacity of a third-party recordkeeper described in IRC §7603(b).

  3. When the summons seeks records or testimony from a specific corporate officer (John Smith, President), the summons should be issued to that officer by name with no corporate designation. The "In the matter of" line should read "Corporation XYZ" and the "To" line should read "John Smith" with John Smith's last known address on the "At" line. By addressing the summons to "John Smith," the summons may either be served personally upon John Smith or left at his "last and usual place of abode."

  4. Use the home address of the summoned party if the party is an individual. Use the business address for corporations, partnerships and LLCs. If you include a designation on the summons, such as "John Smith, President of XYZ Corporation," this indicates an extension of the corporation. The examiner must then use the business address on the "At" line and personally serve the summons on John Smith because the corporation has no "last and usual place of abode."

  5. Review IRM 25.5.3.2, Service of Summons, and IRM 5.17.6.5.1, Proper Service -- IRC § 7603, prior to serving a summons.

25.5.2.4  (12-09-2011)
Description of Information Requested

  1. The wording used on Form 2039 should describe the desired documents with attention to detail as to the nature, ownership, and years involved.

  2. The description of the information requested must meet legal requirements. Refer questions about the wording of a summons to the Associate Area Counsel and in the instance of Collection, to Advisory or Associate Area Counsel.

  3. If only testimony is sought, strike out the instructions in Form 2039 about the production of books, records, papers, and other data.

  4. Attach a blank copy of the form to be completed when a summons is issued to secure information to complete another document. For example, for the completion of a Collection Information Statement, attach a blank Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals or Form 433-B, Collection Information Statement for Businesses.

  5. If a cover letter is prepared to address administrative issues with the summons, the letter could include items such as:

    • Instructions to call if summons costs will exceed a certain dollar amount;

    • Information that a summons is seeking only records and the summons can be satisfied by mailing those records to the IRS at the specified address and by the date specified in the summons;

    • The taxpayer's SSN when a summoned third party needs that information to identify the correct summoned records.

    • Taxpayer's address if not provided in the statement of liability.

25.5.2.4.1  (12-09-2011)
Examples of Descriptions of Summoned Records

  1. The following subsections provide examples of descriptions of summoned records for summonses directed to an individual taxpayer, to an officer of a corporate taxpayer for corporate information or a third party summons for needed information for an investigation. See IRM Exhibit 25.5.2-2. through 25.5.2-14 for sample wording for various third party summons.

25.5.2.4.1.1  (04-30-1999)
Employment Tax Records

  1. All payroll records of salaries or wages, advances, or drawings of the employees of the (individual, company, or corporation) which may now be in the control or possession of (witness name) for the years ending (date), or for the quarters ending (list each quarter). Also, any and all payroll records of wages, advances or drawings paid to the officers, partners, or employees of the (business entity) for the years ending (date(s)).

25.5.2.4.1.2  (04-30-1999)
Corporate Records

  1. The following described books, records, papers, and other data of the (business entity) which are in the possession, custody or control of (witness name) for the years ending (date(s)). To include:

    1. Any and all payroll records of salaries or wages paid to officers or employees, including cancelled checks and bank statements for the above-described periods.

    2. Any and all records, including, but not limited to, cancelled checks and bank statements relative to travel, entertainment, and advertising expenses for the above-described periods.

25.5.2.4.1.3  (04-30-1999)
Individual Records

  1. All books and records, invoices, statements, and other documents pertaining to the operation of XYZ business for the period beginning (date(s)) and ending (date(s)), including but not limited to: (list).

  2. All books and records and other documents pertaining to the travel expense incurred and claimed on Schedule C of your tax return for XYZ business for the years (date(s)), including but not limited to (list).

25.5.2.4.1.4  (12-09-2011)
Third-Party Records

  1. Vehicle Registration-All current registration certificates for motor vehicles owned by or registered in the name of the above taxpayer, or in which the taxpayer has a security, lien, or other interest.

  2. Deeds-Deeds to all real property in which the above-named taxpayer has, or may have, a beneficial interest or which the taxpayer may own either individually or jointly, or in which this taxpayer is named as a grantor or grantee.

  3. Investment Data-All stock broker’s statements and other records of the above-named taxpayer in your possession, custody, or control indicating purchase and sale of securities, dividends earned, and charges during the year(s) (list year(s)).

  4. Accountant’s Workpapers (not Audit or Tax Accrual Workpapers) - prepared in connection with the preparation of tax returns of the above-named taxpayer for the year(s) (list year(s)) in your possession, custody, or control. See IRM 4.10.20.

  5. See Exhibit 25.5.2-2. through 25.5.2-14 for specific wording on the body of Form 2039 for other various types of third party summonses. The examiner should delete extraneous items from the sample attachments and only request information needed for their investigation. Refer questions about the wording of a summons to the Associate Area Counsel and in the instance of Collection, to Advisory or Associate Area Counsel.

25.5.2.4.1.5  (12-09-2011)
Other Records

  1. Individual Income Tax Returns-All books, papers, records, and other data in your possession, custody or control reflecting the receipt of income by you for the years (list year) through (list year), including but not limited to: Wage Tax statements (Forms W-2); Forms 1099 regarding interest and/or dividend income; employee earnings statements; records of deposits to bank accounts, cancelled checks, and check registers for the year(s) (list year) through (list year); and any and all other books, records, documents, and receipts regarding wages, salaries, tips, fees, commissions, and any other compensation for services (including the receipt of property other than money), income derived from business, gains from dealings in property, interest, rental, royalty, and dividend income, alimony, annuities, income from insurance policies and endowment contracts, pensions, income from the discharge of indebtedness, distributive shares of partnership gross income, and income from an estate or trust.

    Note:

    If the taxpayer has filed a return for the year(s) under investigation, do not summon documents that should be in the Service’s possession (e.g., Forms W-2 and Forms 1099) unless the Service can establish that the documents are lost or cannot otherwise be retrieved.

  2. Employment Tax Returns-All payroll records, cancelled checks, and check registers, records of wages paid in cash, employees’ social security account numbers, employees’ withholding exemption certificates for all employees, and all other books, records and papers containing information relative to wages paid during the above calendar periods by the above-named taxpayer.

  3. Collection Information Statement -- All documents or records in your possession, custody and control reflecting the assets and liabilities of the above-named taxpayer(s) including, but not limited to, the following: all bank statements, checkbooks, cancelled checks, savings account passbooks and records of certificates of deposit for (specify current year and the preceding year) regarding accounts or assets held in the name of the taxpayer(s) or held for the benefit of the taxpayer(s); all records regarding stocks and bonds; deeds or contracts regarding real property, current registration certificates for motor vehicles, and life or health insurance policies currently in force, any of which items are owned, wholly or partially, by the taxpayer(s), or in which the taxpayer(s) have a security interest, or held for the benefit of (either or both of) the taxpayer(s), so that a current Collection Information Statement may be prepared. A blank copy of such Collection Information Statement is attached hereto to guide you in the production of the necessary documents and records.

  4. Financial Statement-All books, papers, records and other data in your possession, custody or control reflecting the assets and liabilities of the above-named taxpayer(s), including, but not limited to, the following: all bank statements, checkbooks, cancelled checks, savings account passbooks, and records of certificates of deposit, for the periods listed regarding accounts or assets held in the name of the taxpayer(s) or held for the benefit of that taxpayer(s); all records or documents regarding stocks and bonds, deeds or contracts regarding real property, current registration certificates for motor vehicles, and life and health insurance policies currently in force, any of which items are owned, wholly or partially, by the taxpayer(s), or in which the taxpayer(s) has a security interest, or held for the benefit of the taxpayer(s), so that a current financial statement may be prepared. A blank copy of such financial statement is attached hereto to guide you in the production of the necessary documents and records.

  5. Corporate Income Tax Returns-All books, records, papers, and other data in the possession, custody or control of the XYZ Corporation for its (calendar or fiscal) year ended (list year) and reflecting the receipt or accrual of all income and expenses of the operation of XYZ Corporation, including but not limited to: all corporate bank account records, including deposit tickets, cancelled checks, debit and credit memos, statements of account, check registers, saving account passbooks, and records of certificates of deposit; all financial statements including balance sheets and income statements; all stock books and records, minutes of board of directors and shareholders meetings, and articles of incorporation and amendments thereto; all records of loans made and dividends paid to shareholders and shareholders' loans to the XYZ Corporation; any and all books, records, documents, receipts, invoices, bills, canceled checks, ledgers, and journals regarding expenses or expenditures of the XYZ Corporation; and, any and all other books, records, documents, and receipts regarding income from the operation of the XYZ Corporation; compensation for goods and services, including fees and commissions, gains derived from dealing in property, interest, rentals, royalty, and dividend income, and income from the discharge of indebtedness.

25.5.2.5  (12-09-2011)
Chief Counsel Participation In Summoned Interviews

  1. Chief Counsel attorneys may question summoned witnesses under oath and receive summoned books, papers, records, or other data in appropriate cases, such as investigations involving large deficiencies or liabilities, high profile taxpayers, and cases having unusually complex issues of fact or law. See Treas. Reg. §301.7602-1(b)(2); Delegation Order No. 25–1, paragraph 14, (IRM 1.2.52.2). Counsel attorneys may directly question summoned witnesses and fully participate in a summoned interview along with an IRS officer or employee. The authority to directly question summoned witnesses is in addition to the other types of assistance given by Counsel attorneys to Service personnel in summoned interviews.

  2. Even when Chief Counsel attorneys participate in summoned interviews, Examination, Collection, and Criminal Investigation personnel are responsible for developing and conducting the examination or investigation. Chief Counsel attorneys may not issue, serve, or approve the issuance of any summons.

25.5.2.6  (07-01-2003)
Designating More Than One Person to Interview a Summoned Witness

  1. More than one person may be designated to receive summoned information or to take testimony under oath at a summoned interview. Treas. Reg. §301.7602-1(b).

  2. The summons form does not need to show the identity of the person or persons designated to take summoned testimony or to receive the summoned information. For the convenience of the summoned person, the Service identifies in the summons document at least one employee who is designated as a person before whom the summoned person shall appear. When necessary, however, a summoned interview may be conducted by an employee other than the one who may be identified in the summons document.

25.5.2.6.1  (09-01-2006)
Order of Questioning

  1. When two or more persons have been designated to interview a summoned witness, the interview should primarily be conducted by one. When necessary for two or more persons to question a witness, they shall conduct the interview in seriatim order (i.e., one employee should conclude his or her questioning before the other begins). The Service and Counsel may determine that it is appropriate for Counsel to question a witness depending on the particular case or the developments arising during the interview.

Exhibit 25.5.2-1 
General Instructions for Preparation of a Summons

  1. "In the matter of" : Insert in the space provided the name of the taxpayer whose tax liability is being investigated, collected, or examined. Include in the same space any other information a summoned third party (e.g. a bank) would need to accurately identify the taxpayer. This information might include the taxpayer’s address (complete with street number, city, state, and zip code).
    Caution: When investigating a joint liability, if there is indication of spousal abuse, do not include the spouse's address on a summons. Omitting the spouse's address would prevent disclosure of the location of a victim of abuse who may fear for his or her safety. If needed, the address information can be conveyed to the third party (not the taxpayer's spouse or ex-spouse) by a cover letter as indicated in IRM 25.5.2.4(5), Description of Information Requested.

  2. "Internal Revenue Service (Division)" : Identify the division (SBSE, LB&I, TEGE, CI, W&I) that is investigating the taxpayer. If applicable, identify investigating office by industry or area.

  3. Periods: Insert all of the calendar years, fiscal years, quarterly or monthly periods involved in the examination or investigation. The periods should be specifically stated (e.g., quarterly periods ended March 31, 2010 and June 30, 2010). Do not use abbreviations such as "201006" or "6/30/2010."

  4. "To" : Insert the correct name of the person summoned and the name or names by which he or she is customarily known. If the name of a corporate custodian of records is unknown and his or her testimony is not needed ( i.e., the summons seeks only the production of documents and not testimony), the summons may be directed to the corporation.

  5. "At" : Insert the correct address of the person summoned.

    1. the street and number of the place of business,

    2. the place of residence, or

    3. the location of the place where the person is found.

  6. "To Appear Before" : name and title of the Service employee who is to take the summoned person's testimony and who is to examine the books and records.

    Note:

    In some instances, the name will be the same as that of the Service employee authorized to issue the summons. However, the Service employee authorized to issue a summons may desire the person summoned to appear before another Service employee.

    Note:

    More than one IRS employee may be designated to receive summoned information or take testimony under oath during a summoned interview. Additionally, while a summons document will in almost all instances identify the designated person before whom the summoned person is to appear, the Internal Revenue Code does not require that the summons document identify the designated person. Therefore, on occasions when it is necessary for a summoned interview to be conducted by an employee other than the one identified in the summons document, this can be done consistent with statutory requirements.

  7. When the summons requires the production of books and records, papers, or other data, it is important that they be properly designated and described, including the inclusive dates covered by the document request. If the witness is not required to produce books and records, papers or other data, eliminate from the summons the phrase "and to bring with you and produce for examination the following books, records and papers, and other data."

    Note:

    The summons should not require the witness to do anything other than to appear on a given date to give testimony and to bring existing books, papers and records. A summons cannot require a witness to prepare or create documents, including tax returns, that are not currently in existence.

  8. "Business address and telephone number of Internal Revenue Service officer named above" : Insert the business address and telephone number of the IRS employee named in the body of the summons.

  9. "Place and time for appearance at" : Insert the complete address, including the room number where the person is required to appear.

    Note:

    IRC §7605 governs the time and place of appearance and it merely provides that they must be reasonable under the circumstances. The regulations provide that it is reasonable for the Service to schedule the day for examination during a workday and during normal business hours. As for the place of appearance, it should generally be at the IRS office located nearest the summoned person. In this context the closest office means the one containing the operating function - LB&I, SBSE, W&I, CI or TEGE - that issued the summons. The witness and the Service can agree on a different location. The Service and the summoned person can also agree (in a letter separate from the summons) that a summons seeking only records may be satisfied by mailing those records to the Service.

  10. Insert the date and time the witness is to appear. IRC §7605 provides that the date and time set for appearance must be reasonable under the circumstances and not less than 10 calendar days from the date of the summons if it is served on the taxpayer being investigated. In computing the 10-day period, exclude the date of service and the date of appearance. In short, for practical purposes, use 11 calendar days. Strict compliance with this provision is necessary for the summons to be enforceable if the summoned person refuses or fails to comply. The date for appearance should be on a workday. Do not set the date for appearance of the person summoned on a weekend or legal holiday.

    Note:

    At times, it may be necessary for a summoned witness to give testimony that extends beyond the time available in a single work day. If the issuing IRS employee anticipates that a witness's testimony may require more time than is available in a single workday, then the employee should list as many days as are necessary in the appearance date blank provided on the summons form. If it is not possible to reliably estimate the number of days, then the employee should identify the appearance date and type an asterisk. At the bottom of the summons form, the employee should type or handwrite a second asterisk and the phrase "and continuing day to day as necessary until the testimony is completed. " (This phrase must appear on the copy of the summons served on the summoned person and on the copies served on all noticees.)

    If the summoned person indicates that it is not possible (for valid reason) for him/her to appear on one or more of the days following the first date of appearance, do not release the summoned person from the obligation to appear on the following days unless that person provides in writing that he will appear on another mutually agreeable date which is identified by hour, month, day and year in the written statement.

  11. When summoning a third party, set the date for appearance at least 24 to 27 days after the date notice of the summons is given to all persons entitled to notice. IRC §7609(a)(1) provides that noticees must be given notice "within 3 days of the day on which such service is made (on the third party summoned), but no later than the 23rd day before the day fixed in the summons" as the appearance date. The date of appearance cannot be counted in the 23 day period. Therefore, if the noticee is given notice on the same date the summons is served, the appearance date must be at least 24 days later. If the noticee is given notice on the third day after the summons was served, the date of appearance must be at least 27 days later.

    Note:

    Refer to the note in IRM Exhibit 25.5.2-1(10) for procedures to follow when designating more than one appearance date.

  12. "Issued under authority of the Internal Revenue Code this " : Insert the date on which the summons is signed by the issuing officer. This date is not to be considered as the "date of the summons" in setting the date for appearance pursuant to IRC §7605 (see 10 and 11 above).

  13. The authorized issuing officer will sign the summons in the space labeled "Signature of Issuing Officer" and insert his or her official title in the space labeled "Title" . This signature can be an electronic or manual signature.

  14. Insert the signature and title of the approving officer (Group Manager or Case Manager), if appropriate. This can be an electronic or manual signature.

  15. Insert in the space provided on the reverse of the Original summons, the date and the time of day the summons was served.

  16. Show the manner in which the summons was served by checking one of the squares provided.

  17. Insert the address of the place or the location where the attested copy of the summons was delivered to the person summoned.

  18. If the summons was served by leaving an attested copy with a person at the last and usual place of abode of the party summoned, enter the name and address of the person to whom it was handed. If the summons was merely left at the individual’s last and usual place of abode, state only the address, and eliminate the phrase "with the following person" from the printed sentence above the space for entering the name of the person. Refer to IRM 25.5.3.2, Service of Summons.

    Note:

    It is desirable that the summons be left with a responsible person, over 16 years of age, who is capable of understanding the importance of giving the summons to the summoned party.

  19. The officer serving the summons should sign the certificate of service in the space provided for "Signature" and enter his or her official title in the space designated "Title" .

  20. When a summons is served on a third party, complete the certificate of notice, showing date, time of notice, and name and address of noticee. Check the appropriate square if notice is not required. The copy of the summons given to the summoned party, Form 2039 (Part A), must bear the server’s signature on the front page.

    Note:

    If the person summoned is a third party entitled to payment for search, reproduction and transportation costs, give that person the third part of the summons form, which explains payment procedures. Otherwise, this part may be discarded.

  21. If a person (named “In the matter of” and in the body of the summons) is entitled to notice of the summons, provide Part C of Form 2039 to the noticee along with the notice, Part D, explaining the rights to stay compliance and intervene (quash rights). If there are multiple noticees in a third party summons (i.e. Trust Fund Recovery Penalty (TFRP) investigation requiring notice to the corporation and to the person named “In the matter of,”) the IRS employee must make additional copies of Parts C and D and provide to each noticee.

  22. If the summons is served on a third party and notice is not required (i.e. summons served in aid of collection of assessed liabilities), discard Parts C and D of Form 2039.

  23. The Service employee giving the notice should sign the certificate of notice in the space provided for "Signature" and enter his or her official title in the space designated "Title" .

  24. All copies served on the person to whom the summons is directed should contain the following statement: "I hereby certify that I have examined and compared this copy of the summons with the original and that it is a true and correct copy of the original."

  25. The Service employee should complete the reverse of the Original summons. The employee should sign in the space for "Signature" and enter his or her official title in the space for "Title" certifying that:

    1. The period prescribed for beginning a proceeding to quash the summons has expired,

    2. That no such proceeding was instituted, or

    3. That the noticee consented to the examination.

    Note:

    If a summoned third party requests a copy of this certification, photocopy the back page of the original summons and write an original signature and title on the photocopy. Give the summoned third party the signed photocopy. The original summons should also be signed as described above.

Exhibit 25.5.2-2 
Summons Procedures - Sample Wording for Drafting Form 2039, Summons, for Service on Bank or Other Financial Institution

ATTACHMENT
This summons pertains to all accounts in the name(s) of: _____________________. This summons requires the production of records from all accounts for the period of _______ through ________. Records required include (but are not limited to):
1) Monthly statements.
2) Deposit items (front and back) in amounts of $500.00 or greater.
3) Deposit tickets.
4) Cancelled checks (front and back) in amounts of $500.00 or greater.
5) Signature cards.
6) Debit and credit memos.
7) Loan applications, including lines of credit, and all documents related to loan(s).
8) Financial statements.
9) Safe deposit box entry cards.
10) Cashier’s checks and applications.
11) Money orders.
12) Foreign and domestic letters of credit and wires of funds along with related documents disclosing source of funds and, for wires of funds, the destination of the funds along with any related correspondence.
13) Agency agreements and correspondence.
14) Closing transaction on the account (check, wire transfer, etc. regardless of amount).
 
   

Exhibit 25.5.2-3 
Summons Procedures - Sample Wording for Drafting Form 2039, Summons, for Service on a Credit Company

ATTACHMENT
This summons pertains to all credit card accounts and credit lines in the following names:
   
Please furnish the following records from all accounts:
1) Copies of statements from _________ until_________.
2) Copies of all signed charge slips from the months of January ______, April _______, July _______, October ______, and December _______.
3) Copies of the last three checks made in payment on the account(s).
4) Copies of all credit card and loan applications.
5) If payments were made via an automatic withdrawal from a financial institution, please provide the name of the financial institution and the account number.
   
 
 
   

Exhibit 25.5.2-4 
Summons Procedures - Sample Wording for Drafting Form 2039, Summons, for Service on an Employer

ATTACHMENT
This summons pertains to employment relationships and contracts between your company and the following persons and/or entities:
   
You are required to produce the following records pertaining to the above listed individuals and entities:
1) Any and all employment contracts, including contract modifications and assignments.
2) Employment applications and contract proposals.
3) Copies of contracts (in addition to employment contracts) negotiated on behalf of any of the above-mentioned companies or individuals, including modifications and assignments.
4) Copies of correspondence.
5) Copies of any and all forms of payments (front and back).
   
 
 
   
 

Exhibit 25.5.2-5 
Summons Procedures - Sample Wording for Drafting Form 2039, Summons, for Escrow Information Held by a Third Party

ATTACHMENT
This summons requires the production of records pertaining to Escrow # __________. This escrow is further described as an escrow established to transfer (OR REFINANCE) real property located at _________________.
   
The records summoned are described as (but not limited to):
1) The escrow file
2) Loan applications and supporting documentation
3) All checks (front and back) paid into and out of the escrow
4) Payment instructions
5) Wire transfers or other means of monetary transfer of escrow funds
6) Memorandums or notes of contact
7) Contracts
8) Promissory notes
9) Payment records
10 Closing statement
   
 
   
 
   
 

Exhibit 25.5.2-6 
Summons Procedures - Sample Wording for Drafting Form 2039, Summons, for Insurance Policy information

ATTACHMENT
This summons requires the production of all records for the policies insuring ________ (list the entities). Please furnish records pertaining to the insurance policies for these entities from ____ until the date of __________. The following items are of particular interest:
1) Application for insurance.
2) Names and address used for correspondence.
3) Insurance policy.
4) Copy(s) of form of payment.
5) Record of property insured.
6) Correspondence with insured.
6) Record(s) of claims.
7) Copies of checks (front and back) made out to insured.
8) Appraisals of property insured.
   
 
 
   
 

Exhibit 25.5.2-7 
Summons Procedures - Sample Wording for Drafting Form 2039, Summons, to be served on a Third Party Regarding Loans, Lease Contracts, Including but not Limited to, Mortgage Loans, Consumer Loans, and Signature Loans

ATTACHMENT
This summons requires the production of all documents regarding loans and/or lease contracts with _________________________ and with entities controlled by this person from ______ (date) until ______ (date). Known entities include _________. All types of loans and lease contracts, including (but not limited to) mortgage loans, lines of credit, consumer loans and signature loans, are subject to this summons. Also included in this summons are entities controlled by ___________________. Specific documents required include (but are not limited to):
1) Current payoff amount(s).
2) Loan and/or lease application(s).
3) Promissory note(s).
4) Associated Deed(s) of Trust.
5) Contract(s).
6) Current payment arrangements.
7) Insurance documents.
8) Copies of the three most recent forms of payment.
   
 
   
 
 
   
 

Exhibit 25.5.2-8 
Summons Procedures - Sample Wording for Drafting Form 2039, Summons, for Service on a Telephone or Telecommunications Company

ATTACHMENT
Please furnish records pertaining to the following addresses:
   
Additionally, please furnish records pertaining to the following phone numbers, regardless of address (also furnish the address for the hookup):
   
The records required are:
1) A record of all services provided at the address/phone number(s) shown above and all accounts billed to the address(es) shown above.
2) Billing records, from ______ (date) to ______ (date) showing records of calls made and calls received or otherwise billed to the (telecommunications carrier) accounts subject to this summons.
3) The name of the long distance carrier.
4) Names of subscribers pertaining to phone numbers shown on the billing statements as having been called. This also includes calls made from other phones if the call is billed to one of the numbers subject to this summons. (Note: If this requirement involves extensive work, first furnish the billing statements and the phone numbers we desire to be researched will be highlighted).
   
 
   
 
   
 

Exhibit 25.5.2-9 
Summons Procedures - Sample Wording for Drafting Form 2039, Summons, for Information Regarding Related Trusts or Entities

ATTACHMENT
You are required to furnish all records in your possession pertaining to the following trust(s): ______________________. These records are to include, but are not limited to:
1) The documents establishing the trust.
2) All bank records pertaining to trust bank accounts.
3) Records of minutes for any and all trustee meetings.
4) Correspondence between you and any other trustees, trustors, beneficiaries and any other persons involved with the trust(s).
5) Correspondence with attorneys working on behalf of the trust(s).
6) All records pertaining to property in which the trust(s) have an interest.
7) Insurance records.
   
 
   
 
   
 

Exhibit 25.5.2-10 
Summons Procedures - Sample Wording for Drafting Form 2039, Summons, for Registrars of Internet Domain Names Believed to Be Controlled by the Taxpayer

ATTACHMENT
This summons relates to the period of _________(start date), through the present and includes documents in your possession, custody, or control with respect to (name of Taxpayer) or the domain names or their owners or registrants specified below. As used herein, “documents” means all written or documentary materials, as well as recordings and sound reproductions and files, documents, data, words, or information, in draft or final form, on a computer disk or hard drive or in the memory of a computer network or mainframe or on a file server. Any such document is to be printed and produced on paper, as hard copy.
Documents Requested:
1) All contracts relating to the domain names ________ (domain1.com) and ________ (domain2.com)
2) All documents identifying the owner and/or registrant for the domain names ________ (domain1.com) and ________ (domain2.com).
3) All documents describing the services Registrar-________ (name of company, Inc.) provides for the domain names ________ (domain1.com) and ________ (domain2.com).
4) All documents showing the billing history, including all payment records, relating to the domain names ________ (domain1.com) and ________ (domain2.com)
5) All documents identifying the person or persons responsible for paying Registrar- ________ (name of company, Inc.) for the domain names________ (domain1.com) and ________ (domain2.com)
6) All documents showing any changes to the registration information for domain names ________ (domain1.com) and ________ (domain2.com).
7) All documents specified in items #1 through #6 above for all other domains owned by the owners and/or registrants identified in item #2 above.
   
 
   
 
   
 

Exhibit 25.5.2-11 
Summons Procedures - Sample Wording for Drafting Form 2039, Summons, for Internet Access Providers

ATTACHMENT

Caution:

The information listed on this IAP summons attachment cannot be modified or expanded due to the constraints of the Electronic Communications Privacy Act which protects the privacy of communications and other transactional data retained by communication providers.

Please provide all records in your possession, custody, or control regarding the following information for any accounts registered to _____________(Taxpayer subscriber), or ________________(associated with subscriber) for the following customer or subscriber account information:

Note:

You should routinely add associated accounts because many IAPs may not provide the associated account information unless specifically requested.

1) Name(s).
2) Address(es).
3) Local and long distance telephone connection records.
4) Length of service (including start date) and types of service utilized.
5) Telephone or instrument number or other subscriber number or identity, including any temporarily assigned network address.
6) Means and source of payment for such service (including any credit card or bank account number.
   
   
 
   
 
   
 

Exhibit 25.5.2-12 
Summons Procedures - Sample Wording for Drafting Form 2039, Summons, for PayPal Accounts

ATTACHMENT
1. Please provide any and all documents in your possession or under your control related to the below listed individuals or entities for the period beginning _____________(start date) through _____________(end date), including but not limited to:
Name of Business AKA Other Name(s)
Physical Address
Bank Name and Account Number
Credit Card Account Name and Account Number
PayPal Account Number
PayPay User ID
E-mail Address
Web Page Address
Doing Business As
 
 
 
a) All general account information, including statements or other documents revealing the account holder's identity and the names of all persons authorized to access the account, along with their billing, residential or other addressees, phone numbers, E-mail addresses, and all other contact information.
b) All monthly statements and bills.
c) All correspondence, memoranda, E-mail, or other documents related to the account.
d) All charge-back information.
e) All account information identifying the items purchased, the names of the purchasers, and the location of the individuals or entities making the purchases.
f) All payment information, copies of checks, wire transfers, money orders, or other forms of payment received by the account holder.
g) Documentation of all forms of electronic payment to and/or from the account, including the American Bankers Association (ABA) routing number and other routing information.
h) Copies of all checks, money orders, or other forms of payment made by your company with respect to the account.
i) Identification of all other accounts in which the account holder has or had signature or other form of authority.
j) All transaction and activity logs.
k) All powers of attorney, letters of wishes, corporate minutes, or other legal instruments allowing any person control over the account or over a separate account used to pay bills.
l) A list of all known websites, including the identities of the owners of the website domains, that are in any way related to, or linked from or to, the entities listed above.
m) All credit card and checking account information given at the time of registration and/or currently used on any known account held by the account holder, and
n) The IP address given at the time of registration and/or currently used on any known account held by the account holder.
2. Please provide any and all documents in your possession or under your control related to any payment processing account and/or credit, debit, or charge card, regardless of brand or issuing bank, in the name of any above listed individual or entity, or over which the above listed individual or entity has signature authority, is a guarantor, or exercises control through the use of powers of attorney, letters of wishes, corporate minutes, or other legal instruments of any kind, for the period beginning ______________(start date) through ______________(end date), including but not limited to:
a) All general account information, including statements or other documents revealing cardholder's identity, the identification of all persons authorized to use the account, and any guarantor of the account. For each person identified, please provide all billing, residential, or other addresses, phone numbers, E-mail addresses, and all other contact information;
b) All monthly statements and bills;
c) All correspondence, memoranda, E-mail, or other documents related to the account;
d) All charge back information;
e) All payment information, copies of checks, wire transfers, money orders or other forms of payment received by you with respect to the account;
f) All American Bankers Association (ABA) routing numbers and other routing information related to electronic payment to and/or from the account;
g) All transaction and activity logs;
h) All documents containing information related to the financial status of the account holders, authorized users, and guarantors;
i) All powers of attorney, letters of wishes, corporate minutes, or other legal instruments allowing any person control over the account and/or over any account used to pay the bills.
For each owner, co-owner, authorized user and guarantor identified in the documents requested in paragraphs 1 and 2 above, other than the entities listed above, please provide the general account information and/or other documents identifying the accounts and the relationship of the individual or entity to the accounts. For purposes of this paragraph, you are not required to produce any documents other than those identifying the accounts and the relationship of such individual or entity to the accounts at this time.
For the purpose of this summons, the word “documents” refers to any written, printed, typed, graphically, visually or aurally-reproduced materials of any kind or other preserved thought or expression, and all tangible things from which information can be processed or transcribed, including, but not limited to:
a) Contracts, agreements, plans, summaries, opinions, reports, commentaries, communications, correspondence, memoranda, minutes, notes, comments, messages, telexes, telegrams, teletypes, cables, facsimiles, and electronic mail; and
b) Video and/or audio tapes, cassettes, films, microfilm, computer discs and other information which is stored or processed by means of data processing equipment and which can be retrieved in printed or graphic form; and
c) Copies of any software necessary to process or retrieve the data summoned, plus all manuals or similar documents related to the use of such software.
   

Exhibit 25.5.2-13 
Summons Procedures - Sample Wording for Drafting Form 2039, Summons, for Credit Card Processors and Independent Sales Organization (ISOs)

ATTACHMENT
All documents concerning any and all merchant accounts with the business operating as ________________________ (Business name and address) including but not limited to merchant ID number __________________________(Merchant's ID Number).
The documentation is to include:
a) Application for and establishment of the account.
b) Any amendments, transfers, or other changes.
c) All requests for payment processing and payment activity from ________________(starting date) through the present.
d) All correspondence, memorandums, authorizations, notes, and E-mail from ___________________(starting date) through the present.
e) Merchant account statements from ________________(starting date) through the present.
f) Policy and procedure concerning merchant accounts when business ownership changes or transfers.

Exhibit 25.5.2-14 
Summons Procedures - Sample Wording for Drafting Instructions to Form 2039, Summons, for Documents in Computer/Electronic Format

ATTACHMENT
Instructions
For the purpose of this request/summons, the words “records” or “documents” refers to any materials of any kind that are written, printed, or typed; reproduced graphically, visually, aurally, electronically or by any other means; including but not limited to:
a) Contracts, agreements, plans, summaries, opinions, reports, commentaries, communications, correspondence, memoranda, minutes, notes, comments, messages, telexes, telegrams, teletypes, cables, facsimiles, instant messages, voice mail;
b) Video and/or audio tapes, cassettes, films, microfilm, computer disks, video files, sound files and all other information stored or processed by means of data processing equipment and which can be retrieved in electronic, printed, or graphic form;
c) Electronic documents, including but not limited to, E-mail and attachments, word processing documents, spreadsheets, and databases;
d) Database information from document management programs or systems that track or control electronic documents described above (including metadata); and
e) Copies of any proprietary software necessary to process or retrieve the data summoned/requested, plus all manuals and similar documents related to the use of such software, to the extent the documents are not otherwise readable with commercially available software.
To the extent documents are stored on computer/electronic media or other machine sensible format, please provide a copy of the electronic file in its native format.
Preferred Delivery Instructions for Documents in Electronic Format
Paper documents that are not in an electronic format described above may be produced in an electronic format. For all documents that are produced in an electronic format, please do so in accordance with the following instructions:
a) Each document produced must be an exact unaltered image produced in a multi-page TIFF or PDF image that treats each complete document as a discrete file.
b) For delivery purposes, it is also preferred that the documents be produced and organized with load files from commercially available software, such as Summation, IPRO, Concordance, etc.
c) These documents may be produced in read only form on CD, DVD, or hard drive.
d) To ensure readability of any requested document in electronic format, provide the PDF/TIFF files with an image resolution of at least 300 dpi.

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