31 Dec

40 days of Frivolous Tax Arguments: Compliance with an administrative summons issued by the IRS is voluntary.

IRS sends taxpayer an administrative summons. Taxpayer claims that responding and complying is voluntary. Not so. A summons is a command to appear, testify, and produce documents, and the IRS is authorized to issue one. The district courts will enforce the summons, if necessary. And yes, there can be criminal penalties.

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