Federal Tax
Transfer Pricing: Document Requests and Summons Enforcement (Portfolio 6925)
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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
Andrew Strelka
Counsel
Latham & Watkins
Counsel
Latham & Watkins
Kathryn Morrison Sneade
Attorney
RS Office Of Chief Counsel, Financi
Attorney
RS Office Of Chief Counsel, Financi
Kevin Kenworthy
Member
Miller & Chevalier Chartered
Member
Miller & Chevalier Chartered