Have a Tax Question? Ask a Tax Expert
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Thanks Lindie for continuing to search.
Welcome to the site. I will be helping you today. I am not a tax attorney, but do criminal tax defense work. Your question does not give the reason behind the summons, but I assume the joint returns have been filed and are being audited. Let's also assume the inquiry is being generated by the Criminal Investigation Division (CID). The Internal Revenue Manual outlines the procedures IRS employees are to follow in issuing summons, and they do address several situations requiring husband and wife summonses, but the specifics of your case will drive options you have, such as a motion to quash. I'll be glad to give more specific response suggestions if you can go into more detail about the case. These are timely filed joint returns, the nature of the inquiries, were the returns filed, is a Revenue Office involved or just CID, how were the husband and wife named in the summons, etc. As you know, ten year audits are only allowed if they original statute of limitations on examination is still open, and/or if IRS is asserting fraud (an unlimited statute).
IRS fraud examinations are the most invasive, and are conducted by their best and brightest personnel. You should hire competent tax representation to proceed. I will assist with the question you have asked, but this is not place to 'do it yourself', even with a little insight.
>I am not a tax attorney, but do criminal tax defense work.
>These are timely filed joint returns, the nature of the inquiries, were the >returns filed, is a Revenue Office involved or just CID, how were the
>husband and wife named in the summons, etc
Do you think a tax attorney should answer? Thanks for assistance.
I was unable to completely review the files.
While I was not able to review everything, I did see:
This was originally a nonfiler case. IRS is understandably tougher on nonfilers.
They are taking a tough negotiating position with you because they believe they can.
You sent copies of summons for both taxpayer and spouse, but there were no specifics listed in the matters to be discussed. At a minimum, you should limit the scope of the investigation, so IRS can not explore any tax matters and years they like. Because of the nature of these proceedings, I strongly suggest you withdraw and allow them to engage a tax attorney.
I would also make a FOIA request for the entire case file.
I would then notify IRS that taxpayers will be engaging new representation, and ask for time to receive the file, review your file and the FOIA documents with the new tax pro, and allow him/her to represent the taxpayers. Telling IRS you are withdrawing may be needed to buy you the time you want to hire substitute representation.
Thanks from Just Answer/Pearl.