25.5.2. Preparation

(1) The Summons Handbook provides guidelines for all IRS functions in one multifunctional handbook.

(2) Purpose: This IRM section provides instructional procedures for the preparation of summonses.

(3) Audience: IRS employees authorized to issue or approve a summons.

(4) Policy Owner: Director, Collection Policy, SB/SE.

(5) Program Owner: Collection Policy Enforcement, SB/SE.

(6) Primary Stakeholders: IRS employees who require testimony or the production of records.

(7) Program Goals: There are times when the IRS must compel a taxpayer, or a third party possessing taxpayer records or information, to provide records or testimony through the use of a summons. The Internal Revenue Code (IRC) provides the IRS with summons authority, and there is a mechanism to enforce compliance with summonses. By following the guidance in this IRM section, IRS employees will be able to prepare summonses in compliance with law, procedure and taxpayer rights.

(1) Prepare the face of the Summons by providing all information required on the form. The IRS employee who will serve the summons must complete the copy to be given to the summoned party (Part A), by signing and dating the face of Part A, in the space provided below the attestation clause.

(2) Prepare all summonses to be enforceable. An enforceable summons must be prepared in sufficient detail to meet legal requirements. The first line of a summons begins with the words "In the matter of". This line is the statement of liability which is designed to identify the taxpayer(s) being examined or investigated.

(3) Do not use abbreviations on the summons for the entry under – "Periods." State the specific calendar years, fiscal years, quarterly or monthly periods involved.

(4) If the summons is used to secure the names, addresses, and social security numbers of customers and clients from a return preparer’s records, the statement should read: In the matter of the tax liability of "the clients and customers for whom you prepared federal income tax returns for the taxable periods indicated below." This is a John Doe summons subject to the requirements and restrictions of IRC 7609(f). See IRM 25.5.7, Special Procedures for John Doe Summonses. However, the return preparer is statutorily obligated by IRC 6107(b)(2) to make this information available to the IRS on request. Therefore, it should not be necessary to summon this information. But if the return preparer is uncooperative, the only summons that the IRS can use to compel the preparer to produce this information is a John Doe summons, subject to the special requirements of IRC 7609(f).

(1) State in full the name and address of the summoned party. Include this information even if it duplicates the name and address in the statement of liability.

(2) To obtain records and testimony for corporate operations, address a summons to the corporation. For example, XYZ Corporation. Provide a detail listing of the records and testimony that is being sought within the summons. By addressing the summons to the corporation, this allows the issuing IRS employee to personally serve the summons upon any officer or managing agent of the corporation authorized to receive process by either state law or the corporate by-laws. The corporation’s management must supervise a search for and produce any requested and non-privileged records in the possession of the corporation and its officers and employees. The IRS may expect to take testimony from one or more persons designated by the corporation to testify as to matters known or reasonably available to the corporation. The IRS is not able to require, based on this summons, that any specific officer be one of those persons designated by the corporation to give testimony.

(3) When the summons seeks records or testimony from a specific corporate officer (John Smith, President), the summons should be issued to that officer by name and with his official corporate designation. The "In the matter of" line should read "Corporation XYZ" and the "To" line should read "John Smith, President, Corporation XYZ" with the address of John Smith's last and usual place of abode on the "At" line. The summons directed to "John Smith, President, Corporation XYZ" may be served personally on John Smith or it may be left at John Smith's "last and usual place of abode." Both methods are proper means of service under IRC 7603.

(4) On the "At" line of a summons, type the address of the summoned person's last and usual place of abode if the summoned person is an individual. If the summoned person is a corporation, partnership, or LLC, and no individual representative is named in the "To" line, then list the business address on the "At" line. For a summons directed to an individual in a representative capacity, such as "John Smith, President, Corporation XYZ," type the address of the individual's last and usual place of abode.

(5) Review IRM 25.5.3.2, Service of Summons, and IRM 5.17.6.4.1, Proper Service -- IRC 7603, prior to serving a summons.

(1) The wording used on Form 2039 should describe the desired documents with attention to detail as to the nature, ownership, and years involved.

(2) The description of the information requested must meet legal requirements. Refer questions about the wording of a summons to the Associate Area Counsel and in the instance of Collection, to CEASO or Associate Area Counsel. If the summoned information was created before or after the dates of the tax periods (or other time periods) being examined or investigated, the IRS employee must be prepared to explain why this information may be relevant to the examination or criminal investigation. This explanation will be set forth in the IRS employee’s declaration. See IRM 25.5.10.4.5, Use of Declarations in Summons Proceedings.

(3) If only testimony is sought, strike out the instructions in Form 2039 about the production of books, records, papers, and other data.

(4) Attach a blank copy of the form to be completed when a summons is issued to secure information to complete another document. For example, for the completion of a Collection Information Statement, attach a blank Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals or Form 433-B, Collection Information Statement for Businesses.

(5) Certain personally identifiable information (PII), such as a TIN or account information should not be placed in the body of a summons. Doing so can lead to an unauthorized disclosure when notice requirements (quash rights) are provided to a third party under IRC 7609(a) . A TIN or account number(s) can be provided to the witness when it is needed to identify the correct summoned records. This information may be placed on a cover letter provided with the summons. If a cover letter is prepared to address administrative issues with the summons, the letter could include items such as:

• Instructions to call if summons costs will exceed a certain dollar amount.

• Information that a summons is seeking only records and the summons can be satisfied by mailing those records to the IRS at the specified address and by the date specified in the summons.

• The taxpayer's TIN and bank or loan account number(s).

• Taxpayer's address if not provided in the statement of liability.

• The IRS employee’s e-mail address to facilitate records production through a secure URL.

  Note: Procedures for IRS employees to access summoned records through secure URL links has been memorialized in IRM 25.5.3.6.2, Electronic Retrieval of Records and IRM 25.5.3.6.2.1, Accessing Records Through URL Links. Additional guidance is available under the Electronic Retrieval of Summoned Records Using a URL page of the Summons Knowledge Base. The IRS employee’s e-mail address is a necessary component of this process. Banks or other third parties send an e-mail to the IRS when summoned records are ready for retrieval. Their e-mail contains a link to a secure URL that is used by the IRS employee to access the summoned records electronically. If you are unsure if the link is secure, send an e-mail to *SBSE E-Summons Decryption Team before accessing records through a secure URL link.

(1) Chief Counsel attorneys may question summoned witnesses under oath and receive summoned books, papers, records, or other data in appropriate cases, such as investigations involving large deficiencies or liabilities, high profile taxpayers, and cases having unusually complex issues of fact or law. See Treas. Reg. 301.7602-1(b)(2) and Delegation Order No. 25–1, paragraph 14 in IRM 1.2.2.15.1 , Delegation Order 25-1 (Rev.1) Summonses, Oaths, Certifications, and Related Functions. Counsel attorneys may directly question summoned witnesses and fully participate in a summoned interview along with an IRS employee. The authority to directly question summoned witnesses is in addition to the other types of assistance given by Counsel attorneys to IRS personnel in summoned interviews.

(2) Even when Chief Counsel attorneys participate in summoned interviews, Examination, Collection, and Criminal Investigation personnel are responsible for developing and conducting the examination or investigation. Chief Counsel attorneys may not issue, serve, or approve the issuance of any summons.

(1) More than one person may be designated to receive summoned information or to take testimony under oath at a summoned interview. See Treas. Reg. 301.7602-1(b) and Delegation Order No. 25–1, paragraph 14 in IRM 1.2.2.15.1, Delegation Order 25-1 (Rev.1) Summonses, Oaths, Certifications, and Related Functions.

(2) The summons form does not need to show the identity of the person or persons designated to take summoned testimony or to receive the summoned information. For the convenience of the summoned person, the IRS identifies in the summons document at least one employee who is designated as a person before whom the summoned person shall appear. When necessary, however, a summoned interview may be conducted by an employee other than the one who may be identified in the summons document.

1. This exhibit contains instructions to prepare a summons for service and how to complete the summons after service is accomplished. This information pertains to all summons forms unless a specific summons is referenced.

2. Throughout the summons process, when a signature is required, the signature may be manual or electronic. The certificates on the back of the original summons document should only be signed after the events to which the signor is certifying have occurred (for example, service of the summons and/or giving notice of quash rights).

3. As reflected in IRM 25.5.2.2.1, Description of Summons, there are four available summons forms.

   • Form 2039: Used by all IRS employees and may be served on a taxpayer or a third party.

   • Form 6639: Used by Collection personnel and may be served on a taxpayer or a third party.

   • Form 6637: Used by Collection personnel and is a taxpayer summons. Not to be served upon third parties.

   • Form 6638 : Used by Collection personnel and is a taxpayer summons. Not to be served upon third parties.

4. The following chart contains instructions to prepare a summons prior to service.

Section of Summons	Instruction
In the matter of:	Insert in the space provided the name of the taxpayer whose tax liability is being investigated, collected, or examined. Include the taxpayer’s address (complete with street number, city, state, and zip code) in the same space when such information is needed for the witness to identify the taxpayer. Note: A cover letter can be used to convey PII such as a TIN, bank account and loan number(s). Caution: When investigating a joint liability and there is indication of spousal abuse, do not include the spouse's address on a summons. Omitting the spouse's address prevents disclosure of a potential victim’s location. If needed, the spouses address can be conveyed to the third party (not the taxpayer's spouse or ex-spouse) by a cover letter. See, IRM 25.5.2.4(5), Description of Information Requested.
Internal Revenue Service (division)	Identify the IRS operating division (SB/SE, LB&I, TE/GE, CI, W&I) that is investigating the taxpayer. If applicable, identify investigating office by industry or area.
Periods	Insert all of the calendar years, fiscal years, quarterly or monthly periods involved in the examination or investigation. The periods should be specifically stated. For example, "quarterly periods ended March 31, 2020 and June 30, 2020". Do not use abbreviations such as "202006" or "6/30/2020." See IRM 25.5.2.2(3), Preparation and Use.
To	Insert the correct name of the person summoned and the name or names by which the person is customarily known. If the name of a corporate custodian of records is unknown and their testimony is not needed (the summons seeks only the production of documents and not testimony), the summons may be directed to the corporation. See IRM 25.5.2.2(2), Preparation and Use.
At	Insert the correct address of the person summoned. the street and number of the place of business, the place of residence, or the location of the place where the person is found.
You are hereby summoned and required to appear before	Insert the name and title of the IRS employee who is to take the summoned person's testimony and who is to examine the books and records. In most instances, this name will be the same as that of the IRS employee authorized to issue the summons. However, the IRS employee authorized to issue a summons may desire the person summoned to appear before another IRS employee. See IRM 25.5.2.6, Designating More Than One Person to Interview a Summoned Witness.
Requesting Books, Records and Testimony (Summons Body) Form 2039	Form 2039, Summons, contains a blank area within which the IRS employee describes the information or records being summoned. When the summons requires the production of books and records, papers, or other data, it is important that they be properly designated and described, including the inclusive dates covered by the document request. If the witness is not required to produce books and records, papers or other data, eliminate from the summons the phrase "and to bring with you and to produce for examination the following books, records, papers, and other data." The summons should not require the witness to do anything other than to appear on a given date to provide testimony and/or bring existing books, papers and records. A summons cannot require a witness to prepare or create documents, including tax returns, that are not currently in existence.
Requesting Books, Records (Summons Body) Form 6639	Form 6639, Financial Records Summons, contains boxes to check to request the production of: Bank Signature Cards Corporate Resolutions Bank Statements Cancelled Checks Loan Applications Check the appropriate box to request the records desired and provide the time period for those records (such as, "Bank Statements from January 1, 2021 to May 1, 2021)."
Requesting Books, Records (Summons Body) Form 6637	Form 6637, Summons, Collection Information Statement, contains pre printed language to assist IRS collection employees to summons a taxpayer for the records necessary to complete Form 433-A, Collection Information Statement for Wage Earners and Self Employed Individuals, or Form 433-B, Collection Information Statement for Businesses. Complete the "From" and "To" sections to provide a time period for the records requested. Provide complete dates, such as" From January 1, 2021 to July 1, 2021" Provide a blank Form 433-A and/or Form 433-B with the Form 6637 summons. Note: A summons does not require the completion of any forms or documents. Form 6637, Summons, Collection Information Statement, requires the production of the records necessary for the IRS to complete a Form 433-A and/or Form 433-B.
Requesting Books, Records (Summons Body) Form 6638	Form 6638, Summons, Income Tax Return, contains preprinted language to request the records necessary for the IRS to prepare an income tax return under the provisions of IRC 6020(b). Complete the tax years for which the records are requested. Provide complete dates. For example," All documents and records you possess or control about income you received for the years ended December 31, 2020 and December 31, 2021". Provide blank tax returns for each period listed on the summons. Note: A summons does not require the completion of any forms or documents. Form 6638, Summons, Income Tax Return, required the production of records that will allow the IRS to process a tax return under the provisions of IRC 6020(b).
Business address and telephone number of IRS officer before whom you are to appear	Insert the business address and telephone number of the IRS employee named in the body of the summons under You are hereby summoned and required to appear before
Place and time for appearance at (Address)	Insert the complete address, including the room number where the person is required to appear. IRC 7605 governs the time and place of appearance and it merely provides that they must be reasonable under the circumstances. The place of appearance should generally be at the IRS office located nearest the summoned person. In this context the closest office means the one containing the operating function (LB&I, SB/SE, W&I, CI or TE/GE) that issued the summons. The witness and the IRS can agree on a different location. Note: The IRS and the summoned person can also agree (in a letter separate from the summons) that a summons seeking only records may be satisfied by mailing those records to the IRS. A statement in this regard may be communicated by a summons cover letter. See IRM 25.5.2.4(5), Description of Information Requested.
Place and time for appearance at, address (Time)	The regulations provide that it is reasonable for the IRS to schedule the day for examination during a workday and during normal business hours.
Place and time for appearance at (Taxpayer Summons)	Insert the date and time the taxpayer is to appear. IRC 7605 provides that the date and time set for appearance must be reasonable under the circumstances and not less than 10 calendar days from the date of the summons if it is served on the taxpayer being investigated. In computing the 10-day period, exclude the date of service and the date of appearance. In short, for practical purposes, use 11 calendar days. Strict compliance with this provision is necessary for the summons to be enforceable if the summoned person refuses or fails to comply. The date for appearance must be on a workday. Do not set the date for appearance of the person summoned on a weekend or legal holiday.
Place and time for appearance at (Third Party Summons)	When summoning a third party, set the date for appearance at least 24 to 27 days after the date notice of the summons is given to all persons entitled to notice. IRC 7609(a)(1) provides that noticees must be given notice "within 3 days of the day on which such service is made (on the third party summoned), but no later than the 23rd day before the day fixed in the summons" as the appearance date. The date of appearance cannot be counted in the 23 day period. Therefore, if the noticee is given notice on the same date the summons is served, the appearance date must be at least 24 days later. If the noticee is given notice on the third day after the summons was served, the date of appearance must be at least 27 days later. Refer to IRM 25.5.6.5, Exemptions to Notice Requirements, for exemptions to the notice requirements of IRC 7609.
Place and time for appearance at (Multiple Days)	If the issuing IRS employee anticipates that a witness's testimony may require more time than is available in a single workday, then the employee should list as many days as are necessary under "Place and time for appearance at "on the summons form. If it is not possible to reliably estimate the number of days, then the employee should identify the appearance date and type an asterisk. Then at the bottom of the summons form, the employee should type or handwrite a second asterisk and the phrase "and continuing day to day as necessary until the testimony is completed." This phrase must appear on the copy of the summons served on the summoned person and on the copies served on all noticees. Note: If the summoned person indicates that they are unable to appear (for valid reason) on one or more of the days following the first date of appearance, do not release the summoned person from the obligation to appear on the following days unless that person provides in writing that they will appear on another mutually agreeable date which is identified by hour, month, day and year in the written statement.
Issued under authority of the Internal Revenue Code this (blank) day of...	Insert the date on which the summons is signed by the issuing IRS employee. Note: This date is not to be considered as the "date of the summons" in setting the date for appearance pursuant to IRC 7605.
Signature of Issuing Officer	The authorized issuing IRS employee will sign the summons in the space labeled "Signature of Issuing Officer", and Insert their official title in the space labeled "Title". This signature can be electronic or manual.
Signature of Approving Officer (If Applicable)	When required, the IRS employee approving the summons provides their signature and title. The approving employee is usually the issuing employee’s manager or any supervisory official above that level. This signature can be electronic or manual. Note: All third-party summonses require approval.
Attestation Part A - to be given to person summoned.	The summons copy given to the person summoned (Part A) contains the following attestation "I hereby certify that I have examined and compared this copy of the summons with the original and that it is a true and correct copy of the original." Review all copies of the summons to ensure that this attestation is correct and sign the "Attestation" where applicable, and Provide your Title on "Part A - to be given to person summoned." Note: The summons served upon the person summoned must contain this attestation pursuant to IRC 7603.

5. After serving the summons, the rear of part "Original - to be kept by IRS", contains important information that must be completed. The following chart provides instructions for completion of the summons after service.

Section of Summons	Instruction
I certify that I served the summons shown on the front of this form on.	Insert in the space provided on the reverse of the Original summons, the date and the time of day the summons was served. Note: If the person summoned is a third party entitled to payment for search, reproduction and transportation costs, give that person the third part of the summons form (Part B), which explains payment procedures. Otherwise, this part may be discarded. The IRS employee should also provide the witness with Form 6863, Invoice and Authorization for Payment of Administrative Summons Expenses, to facilitate a claim for reimbursement. See IRM 25.5.9.5.1(4), Obligational Payment Authority
How Summons Was Served.	Show the manner in which the summons was served by: Checking the appropriate box, and Providing additional information about how the summons was served.
How Summons Was Served. Form 2039 and Form 6639.	Form 2039 and Form 6639 may be served upon taxpayers or third-parties and contains the following options to record how a summons was served: "I certify that I handed a copy of the summons, which contained the attestation required by IRC 7603, to the person to whom it was directed": Check this box when the summons is hand delivered to the person summoned. "I certify that I left a copy of the summons, which contained the attestation required by IRC 7603, at the last and usual place of abode of the person to whom it was directed. I left the copy with the following person (if any)": Check this box when the summons was left at the last and usual place of abode of the person summoned. Provide the name of the person the summons was left with, where applicable. "I certify that I sent a copy of the summons, which contained the attestation required by IRC 7603, by certified or registered mail to the last known address of the person to whom it was directed, that person being a third-party recordkeeper within the meaning of IRC 7603(b). I sent the summons to the following address": Check this box and provide the address where the summons was served to a third party recordkeeper by certified mail. "I certify that I served a copy of the summons, which contained the attestation required by IRC 7603, by a method not listed above that is in conformity with established IRS procedures to the person to whom it was directed and with the consent of the witness (e.g. facsimile transmission)": Check this box when a summons is served pursuant to a third party summons waiver. Note: IRC 7603 provides that a summons to a third-party recordkeeper may be sent by certified mail. See IRM 25.5.6.3.2, Third-Party Recordkeeper, for a list of third-party recordkeepers and IRM 25.5.6.3.2.1, Service of a Third Party Recordkeeper, for additional information. Note: The IRS maintains a repository of executed summons waivers on the Summons Knowledge Base. Summons Waivers are provided by banks and other third-parties who regularly receive IRS summons. These authorizations waive IRC 7603 service requirements and allow the IRS to serve some summonses to non-third party record keepers by certified mail and to serve some summonses via facsimile or electronic portal. For additional information, refer to IRM 25.5.3.2(19), Service of Summons, IRM 25.5.3.6.2, Electronic Service of Summons and IRM 25.5.3.6.2.1, Electronic Service of Summons.
How Summons Was Served. Form 6637 and Form 6638.	Form 6637 and Form 6638 are taxpayer summonses that contain the following options to record how a summons was served: "I handed an attested copy of the summons to the person to whom it was directed": Check this box and use the lines provided to reflect the address where the attested copy of the summons was delivered to the taxpayer in the space provided. "I left an attested copy of the summons at the last and usual place of abode of the person to whom it was directed. I left the copy with the following person (if any)":Check this box when the summons was left at the taxpayer’s last and usual place of abode. Provide the name of the person served, when applicable, and add the address where the attested copy of the summons was delivered in the space provided.
How Summons Was Served.	If the summons was served by leaving an attested copy with a person at the last and usual place of abode of the party summoned, enter the name and address of the person to whom it was handed. If the summons was merely left at the individual’s last and usual place of abode, state only the address, and eliminate the phrase "with the following person" from the printed sentence above the space for entering the name of the person. Refer to IRM 25.5.3.2, Service of Summons.. Note: When the summoned party is not available, it is desirable that the summons be left with a responsible person, over 16 years of age, who is capable of understanding the importance of giving the summons to the summoned party .
How Summons Was Served. "Signature".	The IRS employee serving the summons should sign the certificate of service in the space provided for "Signature", and Enter his or her official title in the space designated "Title".
IRC 7609 Quash Rights (Forms 2039 & 6639) Note: Refer to IRM 25.5.6.6, Procedures for Notice, Petition to Quash the Summons, and Compliance or Enforcement, and subsequent sections for additional information about quash rights.	If a person named "In the matter of "and/or in the body of the summons is entitled to notice of the summons (Quash Rights), provide Part C of Form 2039 or Form 6639 to the noticee along with the notice, Part D, explaining the rights to stay compliance and intervene (quash rights). If there are multiple noticees in a third party summons (such as, a Trust Fund Recovery Penalty (TFRP) investigation requiring notice to the corporation and to the person named “In the matter of”) the IRS employee must make additional copies of Parts C and D and provide to each noticee. Ensure that Part D lists the noticee in the "To" section with the noticee's last known address on the address line. See IRM 25.5.6.4.1, Procedures for Summonses Issued to Investigate Liabilities for the Trust Fund Recovery Penalty.
IRC 7609 Quash Rights (Forms 2039 & 6639) Completion of Part D.	Complete the top of Part D by providing: The name of the noticee under "To", and The "Date" quash rights (Part C & D) are served to the noticee, and The noticee’s "address." See IRM 25.5.6.6.4, Notice and Instructions to Noticee, Third-Party Summons.
Item 5 IRC 7609 Quash Rights Certification (Forms 2039 & 6639).	Once Part C and Part D of the summons (Form 2039 or Form 6639) are served on a third party (noticee): Complete the certificate of notice section on the rear of Part "Original - to be kept by IRS.". Provide the" Date of giving notice, and" The "Time", and The "Name of noticee", and The "Address of noticee (if mailed)" Note: When more than one noticee is provided notice (such as a TFRP summons) copy theForm 2039, certification (Item 5) to certify that notice was provided to each noticee . Note: The copy of the summons given to the summoned party (Form 2039 & Form 6639,- Part A) must bear the server’s signature on the front page and contain the signed "Attestation".
Third party Summons when quash rights are not applicable.	If the summons is served on a third party and notice is not required (such as, summons served in aid of collection of assessed liabilities), discard Parts C and D of Form 2039 or Form 6639. See IRM 25.5.6.5, Exceptions to Notice Requirements, for additional information.
How Notice Was Given, Reverse of "Original".	Check the appropriate box regarding how notice was given or if notice is not required. Choose the appropriate box to indicate how the quash notice was served or that quash rights are not applicable. Sign under "Signature" and provide your official "Title"
I certify that the period prescribed for beginning a proceeding to quash this summons has expired and that no such proceeding was instituted or that the noticee consents to the examination.	When the period to file suit to quash a summons has expired without action by the noticee(s) or all noticee(s) consent to the examination by providing a signed Form 14465, Waiver of Rights to Notice or Right to Petition to Quash: Complete the reverse of Part "Original - to be kept by IRS "by signing in the space for "Signature" and enter your official title in the space for "Title" certifying that: The period prescribed for beginning a proceeding to quash the summons has expired, and No such proceeding was instituted, or The noticee consented to the examination. See IRM 25.5.6.6.5, Waiver of Right to Notice and To Petition to Quash the Summons for additional information regarding Form 14465. If a proceeding to quash the summons is initiated by a noticee, refer to IRM 25.5.6.3.6, Proceeding to Quash, and the sections that follow and immediately notify Associate Area Counsel and in the case of Collection, CEASO. Note: If a summoned third-party requests a copy of this certification, photocopy the back page of the original summons and write an original signature and title on the photocopy. Give the summoned third party the signed photocopy. The original summons should also be signed as described above. See IRM 25.5.6.6.4(5), Notice and Instructions to Noticee, Third-Party Summons.

(1) Examples of wording for digital asset summonses and other topics are available on the Examples of Summons Attachments Approved by Counsel page of the Summons Knowledge Base.