Have you received an IRS summons? It can be a stressful event for many people who may already be worried about their tax status. It is not the same as being charged with a crime, but it is also not something you can ignore. The IRS uses summons and enforcement proceedings in Baltimore to collect information during audits or investigations. If you do not respond correctly, the situation can quickly escalate into enforcement proceedings.
Working with a tax litigation attorney early in the process can help you avoid major consequences down the road. You might be dealing with unfiled returns or unreported income, but whatever it is, responding strategically can make a big difference to the outcome of your case.
An IRS summons in Richmond is a legal request for documents or testimony. The IRS might issue a summons to many different parties, including an individual, a bank, a third-party bookkeeper, a business owner, or even a bank. It is authorized under U.S. Code § 7602, which gives the IRS the authority to examine records and talk to witnesses.
A summons can happen during an audit or investigation, and it may request things like:
Failing to respond by ignoring the request or not fully complying with it can lead the IRS to pursue enforcement proceedings in federal court.
If someone in Ruchmond does not respond to the summons or if the agency does not believe they are fully cooperating, the IRS can take the matter to federal court and ask a judge to enforce the summons. These enforcement proceedings do not start out as criminal matters, but they are still serious. The IRS must show that the summons was issued in good faith, meaning it is part of a legitimate investigation. They also have to show that the information they are seeking is relevant and that they followed the correct procedures to obtain it.
If the court is convinced, it can issue an order requiring the person named in the summons to comply. At that point, ignoring the summons turns into ignoring a federal court order, which has much heavier consequences. If the person still refuses to comply, the court can hold them in contempt. That can involve daily fines or even jail time in some situations.
Keep in mind that these proceedings do not resolve a tax dispute. Enforcement proceedings are about whether or not someone owes taxes; it is strictly about whether they have to provide the requested records or testimony. Failing to cooperate can damage credibility and create much bigger issues with a tax case later on.
Summons and enforcement proceedings in Baltimore can feel overwhelming, especially if you are already facing financial pressure or past tax issues. But you should not face this situation alone. A knowledgeable lawyer can help you respond in a way that protects your rights while avoiding unnecessary legal exposure.
Whiteford Tax Defense has handled IRS summonses at every stage. If you received a summons or suspect one may be coming, now is the time to take action. Contact Whiteford Tax Defense today to schedule a consultation and start building a response strategy.