In the case of U.S. v. Clarke, 134 S. Ct. 2361 (2014), the U.S. Supreme Court ruled that a taxpayer can only ask the IRS what the motive was for issuing a summons for the taxpayer’s information. In order too stop the summons, the taxpayer must present credible evidence that the IRS did not have appropriate reasons for requesting the summons.
The lesson from this case is: Don’t battle the IRS without professional representation.
If you are facing tax troubles, contact our law office at 816-524-4949 or www.hoorfarlaw.com.