Glossary · IRC §7602 · 26 U.S.C. §7602

Summons (Form 2039)

From THE TAX CUTTERY® Guide. Principal treatment in Chapter 18: IRS Examination — The Mechanics of Defense.

Summons (Form 2039) — A compulsory legal instrument under Section 7602 requiring appearance and production of documents or testimony under oath

In the Guide

This section is treated in Chapter 18. The published chapter summary is the source of the definition above. The full reasoning, citations, and worked examples are in the book.

Related in this chapter

IRC §274 — Section 274(d) substantiation
IRC §7525 — Section 7525 privilege

Cite as: Diaz, Paul D. THE TAX CUTTERY® Guide to Federal Income Taxation, Professional Edition, Chapter 18: IRS Examination — The Mechanics of Defense. IRC §7602 (26 U.S.C. §7602). taxguide.tax/irc/7602

This is the glossary entry. The chapter itself is in the book. Read a free excerpt, BUY THE BOOK ($299), or get the free Letter.

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