From Summonses to International Evidence Gathering Techniques – How the IRS Gathers Evidence in the 21st Century

This course reviews the evolving tools the IRS uses to gather evidence in civil and criminal tax cases, from administrative summonses to electronic surveillance and treaty-based requests. We examine key procedures under IRC §7602, John Doe summonses, FinCEN collaboration, and the growing use of international information exchange agreements. Attendees will understand how modern enforcement leverages […]