Jim Gadwood Authors "An Overview of Summons Enforcement" in Journal of Tax Practice and Procedure

September 2014

Mr. Gadwood authored an article in the August/September issue of the Journal of Tax Practice and Procedure, titled, “An Overview of Summons Enforcement.” The IRS recently implemented a mandatory enforcement process for Information Document Requests that culminates with the issuance of a summons. Anticipating an increase in the number of IRS summonses, the article summarizes the summons enforcement process at both the IRS level and the district court level.