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IRS Summons

Respond to and challenge IRS summons for records and testimony.

Legal AuthorityIRC § 7602
Ignoring ConsequencesContempt of court
DefensesPrivilege, overbreadth, staleness
Response DeadlineAs specified in summons
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Talk To A Real Tax Attorney

One honest conversation. You'll hang up knowing exactly what the IRS can — and can't — do to you, and how we'll stop them.

Call (877) 829-5267
Privileged Mon–Fri 8–5
Legally reviewed byGregory McCauley Jr., Esq.

Tax Attorney · Villanova University School of Law · Admitted in Delaware, New Jersey, United States Tax Court

Last reviewed
What This Actually Is — And How We End It

The Truth About IRS Summons — And What To Do Right Now

An IRS summons compels you to produce records or give testimony. Ignoring a summons can result in contempt of court charges. But you also have rights — not every summons is valid, and not every request must be complied with.

McCauley Law Offices evaluates every summons for legal deficiencies and asserts all available privileges and protections on your behalf.

Just because you receive an IRS summons doesn't mean you have to hand over everything they ask for. We regularly challenge summonses as overbroad, stale, or served for an improper purpose — successfully narrowing the scope of what you're required to produce.

Types of IRS Summonses

  • Regular Summons: Issued directly to the taxpayer to produce records or testify
  • Third-Party Summons: Issued to your bank, employer, or other third party — you must be notified and have the right to challenge
  • John Doe Summons: Used when the IRS is investigating a group of unknown taxpayers — requires court approval

Grounds to Challenge a Summons

An IRS summons can be challenged if:

  • It was issued for an improper purpose (e.g., to harass or pressure settlement)
  • The information is already in the IRS's possession
  • The summons is overbroad — requesting more than is reasonably necessary
  • The information is protected by attorney-client privilege or work product doctrine
  • The assessment statute has expired — the IRS can't use a summons to investigate time-barred years
Never ignore an IRS summons. The IRS can ask a federal court to enforce it, and non-compliance can result in contempt of court — including fines and even jail time. Contact a tax attorney immediately to evaluate your options.
You Are Not Alone

People Just Like You Have Sat In This Exact Chair

They were terrified. They were ashamed. They thought they were the only one. Then they made one phone call — and everything changed.

Business Owner Summoned for 5 Years of Records

A business owner received a summons demanding 5 years of financial records. We successfully challenged the scope as overly broad and limited production to 2 relevant tax years.

Third-Party Summons Quashed

A summons was issued to a Main Line client's bank for 8 years of records. We filed a petition to quash, narrowed the scope to the years actually under examination, and negotiated voluntary production with privilege review.

Pre-Indictment Summons Defense

A Chester County business owner was served a summons after an IRS-CI agent was seen at his office. We invoked Fifth Amendment privilege document-by-document, preserved appellate rights, and the case ultimately closed without charges.

Every Day You Wait, The IRS Wins A Little More.

Penalties stack. Interest compounds. Legal options quietly disappear. One free call ends the spiral.

Call (877) 829-5267
From Panic To Peace Of Mind

Exactly How We Take This Off Your Shoulders

The hardest step is the first one. Everything after that, we carry for you. No surprises. No runaround. No lectures.

  1. 1

    Review the summons for defects

    Form, scope, service, and witness clauses — many summonses overreach and are vulnerable to a motion to quash under § 7609.

  2. 2

    Calendar deadlines and assert rights

    We file timely petitions to quash, notify third parties, and assert privileges in writing within statutory windows.

  3. 3

    Privilege-review every document

    Attorney-client, work product, § 7525, and Fifth Amendment — applied document-by-document and logged for the record.

  4. 4

    Negotiate scope and timing

    Most summonses get resolved by narrowing scope and staged production rather than fighting in court. We control the narrative.

  5. 5

    Coordinate with criminal counsel if needed

    When IRS-CI is involved, we coordinate carefully to avoid waivers and protect the client through any parallel proceeding.

4.9 out of 5
on Google

Trusted by Thousands of Taxpayers

Real results from real clients

"McCauley Law resolved my $180,000 IRS debt for a fraction of what I owed. I was facing wage garnishment and bank levies — they stopped everything and negotiated an incredible settlement."

"After years of IRS letters and threats, Gregory and his team got my penalties completely removed. They were professional, responsive, and genuinely cared about my case."

"They stopped a wage garnishment within 48 hours and ultimately settled my case for pennies on the dollar. I can't recommend them enough."

"I hadn't filed taxes in 5 years and was terrified. McCauley Law handled everything — filed all my returns, negotiated with the IRS, and got my penalties reduced by 80%."

"As a small business owner, I was facing $250,000 in payroll tax debt. Their team negotiated an Offer in Compromise that saved my business."

"My ex-husband's tax fraud left me liable for $135,000. McCauley Law got full innocent spouse relief — I owe nothing. They gave me my life back."

"Facing criminal tax charges was the worst experience of my life. Gregory McCauley's defense was brilliant — charges reduced, no prison time. Forever grateful."

"The IRS had a lien on my home and was threatening seizure. McCauley Law negotiated a manageable payment plan and got the lien subordinated so I could refinance."

"Professional, knowledgeable, and responsive. They explained every step of the process and kept me informed throughout. Resolved my $92,000 tax debt for $8,500."

"McCauley Law resolved my $180,000 IRS debt for a fraction of what I owed. I was facing wage garnishment and bank levies — they stopped everything and negotiated an incredible settlement."

"After years of IRS letters and threats, Gregory and his team got my penalties completely removed. They were professional, responsive, and genuinely cared about my case."

"They stopped a wage garnishment within 48 hours and ultimately settled my case for pennies on the dollar. I can't recommend them enough."

"I hadn't filed taxes in 5 years and was terrified. McCauley Law handled everything — filed all my returns, negotiated with the IRS, and got my penalties reduced by 80%."

"As a small business owner, I was facing $250,000 in payroll tax debt. Their team negotiated an Offer in Compromise that saved my business."

"My ex-husband's tax fraud left me liable for $135,000. McCauley Law got full innocent spouse relief — I owe nothing. They gave me my life back."

"Facing criminal tax charges was the worst experience of my life. Gregory McCauley's defense was brilliant — charges reduced, no prison time. Forever grateful."

Google Review

"McCauley Law resolved my $180,000 IRS debt for a fraction of what I owed. I was facing wage garnishment and bank levies — they stopped everything and negotiated an incredible settlement."

RM

Robert M.

Philadelphia, PA

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FAQs

The Questions Keeping You Up At Night — Answered

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Stop Letting The IRS Own Your Mornings.

You already know what happens if you do nothing. Pick up the phone for a free, confidential conversation with a real tax attorney — 30+ years inside the IRS playbook — and finally start fighting back.

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