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IRS Summonses: The Points You Need to Know (Flash Drive)


Self-study hours are logged by the listener and the one page list is kept in an MCLE compliance folder. The log requires a listing of each program title, the program's approved MCLE provider name, program length, and whether or not that program contains mandatory subfield credit (legal ethics, elimination of bias, or prevention of substance abuse.)

Participatory hours require a proctor (any adult who is not simultaneously using the same program for participatory credit) to complete and sign documents accompanying each participatory program. Those completed and signed documents are subsequently returned to Versatape and individual certificates of compliance are prepared and returned to the listener to be filed in a MCLE compliance folder. Versatape will also keep a copy of the certificates of compliance on file. If audited the State Bar will be looking for a copy of those completed certificates of compliance and a copy of the self -study hours log.

Note: Please note MCLE audio program hours listened to in excess of 25 hours in a 3-year compliance period cannot be carried over into the next 3-year cycle.

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How They Work

This October 20, 2015 program speaker and program materials discuss among the following.

  •  What is an IRS Summons?
  • In what context can it be used?
  • Who can be a recipient
  • Statutory Authority – IRC  §7602
  • Relevancy Standard, Relevancy Standard Spectrum, Relevancy Standard in Action
  • Initial Considerations Pre-Response
  • What documents must be provided?
  • Document production tips
  • Whether the recipient should provide testimony?
  • The particulars of testifying
  • Summons procedural points, Summons service requirements
  • Taxpayer rights Re: third-party summonses
  • Other summons types
  • What causes the issuance of a summons?
  • Deciding whether to challenge a summons
  • Initial considerations for a challenge
  • Bases for a challenge
  • Form of a challenge
  • Other than full compliance
  • Summons enforcement proceeding
  • Example of time involved in challenging
  • Other summons topics

Program materials included.  Speaker: Chad D. Nardiello, Esq.  MCLE Credit: 1 hour. Recorded October 20, 2015

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Programs by MCLE Approved Providers:

San Fernando Valley Bar Association (#451)

Pasadena Bar Association (#531)

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