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Tax Library
US
Internal Revenue Manual
Part 25
Chapter 5

Chapter 5 - Summons

Browse Chapter 5 - Summons

in: Chapter 5 - Summons

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Section 1 - Introduction Section 10 - Enforcement of Summons Section 2 - Preparation Section 3 - Procedures Section 4 - Examination of Books and Witnesses Section 5 - Summons for Taxpayer Records and Testimony Section 6 - Summonses on Third-party Witnesses Section 7 - Special Procedures for John Doe Summonses Section 8 - Use of Summons Special Applications Section 9 - Fees and Costs for Summoned Witnesses

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