Does the IRS Have to Notify Third Parties Whose Records Are Summoned? Not Always Says Supreme Court by ROBERT HORWITZ
Posted by Hochman Salkin Toscher Perez P.C. 
Posted on Wednesday, July 05, 2023
The Internal Revenue Service has long had the power to issue and enforce administrative summonses for the purpose of “ascertaining the correctness of any return … determining the liability of any person for any internal revenue tax … or to collect any such liability.” See Reisman v. Caplin, 375 U.S. 440 (1964). While the courts and the IRS recognized that a taxpayer or an interested party had a right to intervene in an action brought by the IRS to enforce a summons, prior to the 1976 enactment of Internal Revenue Code §7609, there was no legal requirement that notice of a summons be given to a person identified in the summons (other than the summoned person).
