Ezel / IRS Rulings / 201012056

CCA 201012056: A testimony-only summons should omit the document-production language

Number
201012056
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Examination of Books and Witnesses
Topics
Procedure, penalties, and administration
Code sections
§ 7602
Ruling dated
December 16, 2009
Publicly released
March 26, 2010
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2010, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2010
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel advised that a summons seeking testimony only should use the standard form after removing the language requiring the witness to bring books, records, papers, and other data. The potentially responsible person should be identified in the summons heading by name and capacity as an employee or officer of the corporation. The summons should be addressed to that person by name in the “To” line.

Ruling snapshot

  • Question: How should a testimony-only summons identify the witness and describe the requested testimony?
  • Outcome: Advice given
  • Key authorities: IRC § 7602; IRM 25.5.6.4.1(3)

Full text (IRS public release)

ID: CCA-12161350-09 Number: 201012056
Release Date: 3/26/2010
Office: ----------------------------
UILC: 7602.00-00

From: -----------------------
Sent: Wednesday, December 16, 2009 1:48:27 PM
To: ------------
Cc:
Subject: SUMMONS FOR FORM 4180

Attachment: 4180summons.pdf

As we discussed, for a summons for testimony only you should use the standard form and delete or strike out the language “and to bring with you and to produce for examination the following books, records, papers, and other data.” -----------------------------
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As for your other question, IRM 25.5.6.4.1(3) provides that the potentially responsible person should be identified in the heading of the summons by name and by his or her capacity as an employee or officer of the corporation. The summons would be addressed to that person by name only (in the “To” line).

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