Federal Tax

Transfer Pricing: Document Requests and Summons Enforcement (Portfolio 6925)

  • This Portfolio provides a detailed explanation of the general summons power and other tools to compel or encourage taxpayers to provide information and documents, including §982 document requests, designated summonses, §6038A and §6038C summonses, and third-party summonses.

Description

Tax Management Portfolio, Transfer Pricing: Document Requests and Summons Enforcement, No. 6925, provides a detailed explanation of the general summons power and other tools to compel or encourage taxpayers to provide information and documents, including §982 document requests, designated summonses, §6038A and §6038C summonses, and third-party summonses.

Table of Contents

I. Introduction
II. Summonses
III. Section 982: Requests for Documents Maintained in Foreign Countries
IV. The Designated Summons Under §6503(j)
V. Sections 6038A and 6038C
VI. Third-Party Summonses and Other Information Requests

Kenworthy_Kevin
Kevin Kenworthy
Member
Miller & Chevalier Chartered
Andrew-Strelka
Andrew Strelka
Latham & Watkins
Kathryn Morrison Sneade
Kathryn Morrison Sneade
Attorney
RS Office Of Chief Counsel, Financi
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