Tax Law Center Blog

To contest an IRS Criminal Investigation Division (CID) summons, you generally have a few options:

1. Petition to Quash the Summons:

• Who: This is typically done by the person summoned or any person who is entitled to notice of the summons under IRC 7609(a).
• When: The petition must be filed in the appropriate U.S. district court within 20 days after the notice of the summons is given.
• How: The petition should state the reasons why the summons is improper, such as it is overly broad, issued for an improper purpose, or violating constitutional rights.

2. Motion to Intervene:

• Who: A taxpayer whose records are being sought by the summons can file a motion to intervene in the enforcement proceeding.
• When: This motion is typically filed after the IRS has filed a petition to enforce the summons in court.
• How: The taxpayer must show that they have a legally protectable interest in the records and that their interest may be impaired if the summons is enforced.

While the most formal way to contest an IRS CID summons is through the court system, there might be a few non-court options to explore, depending on your specific circumstances:

3. Direct Negotiation with the IRS CID Agent: This option is best suited for situations where you believe the summons is overly broad, seeks irrelevant information, or there’s a misunderstanding regarding the scope of the investigation. You or your attorney can try to negotiate directly with the CID agent to narrow the scope of the summons or provide alternative documentation that satisfies their request without needing to go to court.
4. Administrative Appeal within the IRS: If you believe the summons was issued in error, you might be able to request an administrative appeal within the IRS. This usually involves contacting the CID supervisor or a higher-level IRS official to explain your concerns and request a review of the summons.
5. Delaying Tactics: This might be an option if you need more time to prepare for a legal challenge or if you’re hoping the investigation loses momentum. You can request extensions for compliance with the summons or raise procedural issues that might delay enforcement, but be aware that this could also antagonize the IRS and potentially lead to a quicker enforcement action.

While these are just potential options, their feasibility will depend on the specific facts and circumstances of your case. Always consult with a qualified and experienced attorney to discuss the best way to proceed with an IRS CID summons.