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Tax Court Re-Affirms Subpoena Notification Requirement, To IRS’ Dismay

On Behalf of | Jul 14, 2016 | Tax Court |

On July 8, 2016, Judge Mark V. Holmes issued an order in US Tax Court case Ernest S. Ryder & Associates, Inc., APLC, et al., v. Commissioner requiring the Internal Revenue Service (IRS) to notify the taxpayer of any and all subpoenas, with their responses and responsive documents, issued by the IRS to third parties. In this case, there were 77 such subpoenas issued and not yet disclosed, due to the absence of any direct requirement to do so within the Tax Court rules.

Judge Holmes noted that, although the Tax Court rules differ from the Federal Rules of Civil Procedure on this matter, there is an historical and documented desire of the Tax Court to follow the federal practice related to subpoenas—as well as an historical and documented practice for the IRS to issue secret subpoenas.

To read the full text of this order, click here.


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