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


Andrew Strelka


Latham & Watkins

Kathryn Morrison Sneade


RS Office Of Chief Counsel, Financi


Kevin Kenworthy


Miller & Chevalier Chartered

At a glance

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


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.

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