PROPOSED SUMMONS IS ENFORCEABLE.
ILM 200045003
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Index Termssummonses, enforcementcompliance, examinationssummonses
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-28953 (3 original pages)
- Tax Analysts Electronic Citation2000 TNT 219-50
UILC:75.10.00-00, 9999.98-00
Release Date: 11/9/2000
Date: June 21, 2000
Refer Reply to: CC:EL:GL:Br3 TL-N-2105-00
MEMORANDUM FOR PAUL KRUG, SPECIAL LITIGATION ASSISTANT
(CT),(NORTHERN CALIFORNIA DISTRICT) CC:WR:NCA:SF
FROM:
Chief, Branch 3 (General Litigation)
SUBJECT:
Review of Proposed Summons to * * *
LEGEND:
None required.
[1] Pursuant to your request, we have reviewed the summons that the Service proposes to issue to * * *. We perceive no barrier to enforcing the proposed summons. You may wish to include the monthly statements of account within the description of summoned bank documents for the eight accounts listed in the first set of summoned documents, assuming the examiner has not already obtained them.
[2] As you noted in your incoming memorandum, we coordinated our review with the International Division. That division's advisory memorandum and the Information Document Request to which it refers are attached. We were pleased to assist you with this matter, and if you have questions or comments, please contact me at 622-3630 or Elizabeth Rawlins at 622-9867.
Attachments:
Memorandum from International District Counsel
Proposed Information Document Request
* * * * *
UILC:982.02-00
Refer Reply to: CC: INTL: IDC:WBLowrance TL-N-2105-00
MEMORANDUM FOR LAWRENCE H. SCHATTNER
CC:GL:Br3 CHIEF, BRANCH 3
ATTN: Elizabeth Rawlins
FROM:
Ricardo A. Cadenas
Chief, International District Counsel CC:INTL:IDC
SUBJECT:
* * * -TL N 2105-00
LEGEND:
None required.
[3] On April 28, 2000, you sent us a proposed summons with related information. The proposed summons requests books, records and information (foreign and domestic) from * * * of * * *. The International Examiner proposes to issue a Formal Document Request (FDR) with the summons. You asked that we review the Formal Document Request.
[4] I.R.C. section 982(c) provides, in part, that the term formal document request means any request, made after normal request procedures have failed to produce the requested documentation, for the production of foreign-based documentation. An FDR is issued only after normal Information Document Requests (IDR) procedures have failed in getting the requested information.
[5] I.R.C. section 982 provides that if a taxpayer fails to comply with a FDR within 90 days after the mailing of the request, then the taxpayer shall be prohibited from introducing into evidence in a civil proceeding any foreign based documentation covered by the request.
[6] Documents and information requested in the FDR must be foreign based documentation. The term foreign based documentation means any documentation held outside the United States which may be relevant or material to the tax treatment of the examined item. The FDR must be mailed to the taxpayer's last known address by registered or certified mail. The FDR must include the following:
1. Time and place for production.
2. A statement of the reason previously submitted documents are
insufficient.
3. A description of the documents requested.
4. Consequences of noncompliance.
[7] We have reviewed the proposed FDR letter and attachment. We suggest the following:
That the International Examiner attach a copy of the IDR, to
which * * * did not provide information, to the letter.
That "Foreign Document Request" be printed on the attached Form
4564 describing the documentation requested.
Item II on Form 4564 does not refer to foreign based
documentation and the request may be best suited for the
summons.
Item III should be "Copies of all personal financial statements
of * * * that refer to foreign assets, foreign property, foreign
income or foreign liabilities."
Item IV on Form 4564 does not refer to foreign based
documentation and the request may be best suited for the
summons.
Item VI should be "All escrow instructions, escrow statements,
disbursement statements and any documents referring to * * *
and/or any of relatives which are outside the United States and
relate * * * to the acquisition and/or disposition of any assets
in the United States, Hong Kong, Canada or any other country.
Such assets may be, but are not limited to, real properties and
corporate interests.
[8] If you have any questions, please call me at 202-874-1321 or Trial Attorney Bill Lowrance at 202-874-1893.
Ricardo A. Cadenas
Chief, International District
Counsel
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Index Termssummonses, enforcementcompliance, examinationssummonses
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-28953 (3 original pages)
- Tax Analysts Electronic Citation2000 TNT 219-50
