On Demand Audio

IRS Summons Power

(294 reviews)

Produced on September 07, 2017

$ 59 Criminal, Litigation, and Privacy & Cybersecurity In Stock
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Course Information

Time 1h 1m
Difficulty Advanced

Course Description

This program will explore the reach of the IRS when conducting criminal investigations. In this presentation, tax attorney Michael DeBlis III will teach you how the government gathers information, from summonses to subpoenas to search warrants and sting operations.

DeBlis will review the general authority of the IRS, with a comprehensive look at the IRS Summons Power. DeBlis will provide an overview of applicable case law, along with a discussion of realistic hypotheticals and scenarios that will help you to understand the real-world application of the IRS Summons Power. In addition, DeBlis will provide an in-depth overview of the  Foreign Account Tax Compliance Act, the  U.S. government’s newest enforcement tool in the fight against international tax evasion.

Learning Objectives: 

  1. Review general IRS authority and IRS rules for issuing summonses
  2. Examine the government’s burden of proof when issuing a summons
  3. Understand the elements required to challenge an IRS Summons
  4. Explore the role of grand jury subpoenas as an alternative to IRS summonses
  5. Discuss the use of IRS search warrants as an investigative tool, and the requirements that need to be met to issue such a search warrant 
  6. Gain an in-depth understanding of the Foreign Account Tax Compliance Act (FATCA)

Credit Information

After completing this course, Lawline will report your attendance information to {{ accredMasterState.state.name }}. Please ensure your license number is filled out in your profile to ensure timely reporting. For more information, see our {{ accredMasterState.state.name }} CLE Requirements page . After completing this course, {{ accredMasterState.state.name }} attorneys self-report their attendance and CLE compliance. For more information on how to report your CLE courses, see our {{ accredMasterState.state.name }} CLE Requirements FAQ .


Michael J. DeBlis, III

DeBlis & DeBlis Law Firm

Michael J. Deblis, III is a passionate trial lawyer. He puts his heart and soul into fighting for his clients. Michael is a living example of the tremendous power that comes from combining passion, preparation, persuasion, and positive communication in the courtroom.


As a former public defender, Michael has defended the poor, the forgotten, and the damned against a government that has seemingly unlimited resources to investigate and prosecute criminal allegations. He has spent the last six years cutting his teeth on some of the most serious felony cases, obtaining results that have proven favorable for his clients. He knows what it’s like to go toe to toe with the government. In an adversarial environment that is akin to trench warfare, Michael has developed a reputation as a fearless litigator.


Michael graduated – cum laude – from the Thomas M. Cooley Law School. He then earned his LL.M. in International Tax and Financial Services at Thomas Jefferson School of Law, graduating summa cum laude. Michael’s unique background in tax law puts him into an elite category of criminal defense attorneys who specialize in criminal tax defense. His extensive trial experience and solid grounding in all major areas of federal taxation make him uniquely qualified to handle any white-collar case, no matter how sophisticated it might be.


Michael is known for his creativity, his charismatic personality, and his unyielding dedication to his clients. As a graduate of the National Criminal Defense College, Michael has trained under some of the best known criminal defense attorneys in the country. That experience has taught him that justice for a person accused of a crime is only won through a full understanding of the client and the case. To that end, Michael attempts to understand each client’s case as a convincing narrative, not just as a set of innocuous facts and arcane legal rules.


Michael has been featured on the media affiliates of several major media networks, including NBC, ABC, CBS, Fox, and CNN.


Michael is a prolific writer in the area of foreign asset reporting and voluntary disclosure. He has written articles that have been featured in leading tax journals such as CCH Journal of Tax Practice and Procedure, Global Tax Weekly, and ABA News Quarterly.


A passionate blogger, Michael's blogs have appeared on TaxConnections' "Worldwide Tax Blogs" and most recently, on the About.com "Tax Planning" blog.


Michael is committed to understanding the needs of each client and tailoring a litigation plan to meet those needs. His courage and relentless work ethic have earned him a reputation as a zealous advocate and one of New Jersey’s rising stars of the legal profession.


Jerry L G.


Laura G.

I have taken other classes on Lawline from this attorney. He is very adept and explains well. Enjoyed the course.

William S.

Thank you.

Randy B.

Very insightful presentation. Great work. Looking forward to more.

Kenton E. M.

Good job

Lynda O.

Learned a lot. I found mic very interesting and he kept my attention

James R.

Excellent presentation. Simplified concepts to make them very understandable.

Mattie A.


R. Christopher R.

Wish I would have known about this seminar five years go.

Jacqueline S.

Excellent program! This speaker really is an expert on the subject and communicated it in a very easy-to-understand fashion. He made it very interesting, too!

Stephen E.

This was revealing.

Walter M.

Exceptional presentation.

T. O.

Excellent program! Thank you.

Nancy K.

Excellent instructor !!!! Would like more courses taught by him.

Marc P.

We need more of these webcasts. Great tool.

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