The IRS does not have the authority to: a. Examine a taxpayers books and records. b. Summon

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The IRS does not have the authority to: 

a. Examine a taxpayer’s books and records. 

b. Summon taxpayers to make them appear before the IRS 

c. Summon third parties for taxpayer records. 

d. Place a lien on taxpayer property.

e. None of the above the IRS has the authority to do all these

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Income Tax Fundamentals 2019

ISBN: 9781337703062

37th Edition

Authors: Gerald E. Whittenburg, Steven Gill

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