If you have IRS tax debt, you probably receive more IRS mail than you care to admit.  Some of our clients receive so many IRS notices and letters that it becomes difficult to keep up with them.  Obviously, it is very important to open and read every single correspondence you receive from the IRS.  But one type of notice ranks right up at the top in terms of priority: the IRS Summons (Form 2039).

So, what is an IRS summons? In simple terms, it is a formal legal demand issued by the IRS requiring a taxpayer, or in some cases a third party such as a bank or employer, to produce specific documents, records, or testimony related to a tax matter. Unlike a routine notice or a friendly reminder letter, an IRS Summons Form 2039 carries the weight of law behind it. The IRS does not send this document lightly, and taxpayers should never treat it as just another piece of mail to set aside. Once issued, the IRS Summons Form 2039 typically outlines exactly what records are being requested, the date and time you are expected to appear or respond, and the location where the meeting or document production should take place. It may also specify whether the IRS wants you to testify under oath in addition to producing paperwork. Because the summons often follows earlier, less formal requests that went unanswered or unresolved, receiving one is a strong signal that the IRS is escalating its efforts to gather information. Understanding what an IRS summons is and how it differs from other IRS correspondence can help you gauge the seriousness of your situation and take appropriate action quickly, rather than risking further complications down the road, including potential legal consequences for noncompliance.

The IRS uses the summons to secure documents and records from taxpayers, normally only after informal attempts have been made without success.  The IRS is typically trying to ascertain the accuracy of a tax return, to determine the liability of a taxpayer, or to collect back taxes.

One way or another, you must respond to your summons.  One of the reasons the summons is so important is if you fail to comply, the IRS employee who issued the summons may seek to enforce it in court.  If so, a judge could hold you in contempt of court, which means you could be fined and/or thrown in prison.

If you receive a summons, you should seriously consider hiring legal counsel to help you to respond and to protect your interests.