An IRS agent may not do which of the following?
A)Summon the taxpayer's records.
B)Require the taxpayer to accompany the representative without first issuing an administrative summons.
C)Both of the above may be done by an IRS agent.
D)Neither of the above may be done by an IRS agent.

Question

Quizplus · Accepted Answer

IRS agents can summon a taxpayer's records as part of their audit or investigation process. However, they cannot require a taxpayer to accompany their representative without first issuing an administrative summons. This ensures that taxpayers have formal notice and an opportunity to comply with the IRS's requests.

An IRS Agent May Not Do Which of the Following