On Demand

IRS Summons Power

1h 1m

Created on September 07, 2017




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)

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