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IRS Summons - Jane - Rcvd 18 Nov 1999

Note: I have attempted to match the actual form as closely as possible but it is very difficult to match the font sizes and the line spacing. You may have to adjust your window size to keep from seeing line breaks in odd places and you may have to use your imagination a bit.

Summons

 Department of the Treasury
Internal Revenue Service

In the matter of                Jane   Sovereign                                                                                            
Internal Revenue District of  South Texas  Periods December 31, 1996 and December 31, 1997 and
The Commissioner of Internal Revenue                                                                   December 31, 1998
To    Jane Sovereign                  
At     123 Freeman Ave, Anytown, Texas   73472

    You are hereby summoned and required to appear before                                       Stephan Haisan                                                                       
an officer of the Internal Revenue Service, to give testimony and to bring with you and to produce for examination the following books, records, papers, and
other data relating to the tax liability or the collection of the tax liability or for the purpose of inquiring into any offense connected with the administration or
enforcement of the internal revenue laws concerning the person identified above for the periods shown.

 

See attachment

<<Blank space deleted>>

"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."

                    <<signed by Stephan Haisan>>                   11/18/99       

                                                                       Signature of IRS Official Serving the Summons                                         Title

Business address and telephone number of Internal Revenue Service officer named above:

 Federal Building, 700 East San Antonio, C-101, El Paso, Texas  79901 (915) 534-6484

Place and time for appearance:

at   Federal Building, 700 East San Antonio, C-101, El Paso, Texas 79901      

on the    2nd                day of   December    , 1999  at  8:30      o'clock  a m.

Issued under authority of the Internal Revenue Code this   18th   day of  November , 19 99 

                       <<signed by Stephan Haisan>>          Revenue Agent    
                               Signature of Issuing Officer                                                        Title

                       <<signed but name indecipherable>>    Group Manager    
                          Signature of Approving Officer (if applicable)                                          Title

Part A - To be given to person summoned                                                           Form 2039 (Rev. 04-97)

<On the back of page 1 is printed Internal Revenue Code sections 7602, 7603, 7604, 7605, 7610, and 7210. They are not reproduced here since they can be looked up in the IRC.>

Page 2 - Front

NOTICE TO THIRD-PARTY RECIPIENT
OF IRS SUMMONS

As a third-party recipient of a summons, you may be entitled to receive payment for certain costs directly incurred which are reasonably necessary to search for, reproduce, or transport records in order to comply with a summons.

This payment is made only at the rates established by the Internal Revenue Service to certain persons served with a summons to produce records or information in which the taxpayer does not have an ownership interest. The taxpayer to whose liability the summons relates and the taxpayer's officer, employee, agent, accountant, or attorney are not entitled to this payment. No payment will be made for any costs which you have charged or billed to other persons.

The rate for search costs is $8.50 an hour or fraction of an hour and is limited to the total amount of personnel time spent in locating and retrieving documents or information requested by the summons. Specific salaries of such persons may not be included in search costs. In addition, search costs do not include salaries, fees, or similar costs for analysis of material or for managerial or legal advice, expertise, research, or time spent ofr any of these activities. If itemized separately, search costs may include the actual costs of extracting information stored by computer in the format in which it is normally produced, based on computer time and necessary supplies; however, personnel time for computer search may be paid for only at the Internal Revenue Service rate specified above.

The rate for reproduction costs for making copies or duplicates of summoned documents, transcripts, and other similar material is 20 cents for each page. Photographs, films, and other material are reimbursed at cost.

The rate for transportation costs is the same as the actual cost necessary to transport personnel to locate and

 retrieve summoned records or information, or costs incurred solely by the need to transport the summoned material to the place of examination.

In addition to payment for search, reproduction, and transportation costs, persons who appear before an Internal Revenue Service officer in response to a summo9ns may request payment for authorized witness fees and mileage fees. You may make this request by contacting the Internal Revenue Service officer or by claiming these costs separately on the itemized bill or invoice as explained below.

Instructions For Requesting Payment

After the summons is served, you should keep an accurate record of personnel search time, computer costs, number of reproductions made, and transportation costs. Upon satisfactory compliance, you may submit an itemized bill or invoice to the Internal Revenue Service officer before whom you were summoned to appear, either in person or by mail to the address furnished by the Internal Revenue Service officer. Please write on the itemized bill or invoice the name of the taxpayer to whose liability the summons relates.

If you wish, Form 6863 (Invoice and Authorization for Payment of Administrative Summons Expenses) may be used to request payment for search, reproduction, and transportation costs. Standard Form 1157 (Claims for Witness Attendance Fees, Travel, and Miscellaneous Expenses) may be used to request payment for authorized witness fees and mileage fees. These forms are available from the Internal Revenue Service officer before whom you were summoned to appear.

Anyone submitting false claims for payment is subject to possible criminal prosecution.

<<blank space deleted>>

Part B - To be given to person summoned                                             Form 2039 (Rev. 04-97)

<On the back of page 2 is printed Internal Revenue Code section 7609. It is not reproduced here since it can be looked up in the IRC.>

Attachment to Summons

Attachment to Summons - Joe D. Sovereign and Jane Sovereign

  1. Please provide all bank statements, deposit slips, and cancelled checks for all checking and savings accounts for the period January 1, 1996 through December 31, 1998.

  2. Provide all records related to the purchase and sale of any real estate from January 1, 1996 through December 31, 1998.

  3. Provide copies of all records, both income and expense items, related to any and all business ventures you engaged in from January 1, 1996 through December 31, 1998.

  4. Provide all statements related to any money market, electronic funds, brokerage or similar accounts you maintained from January 1, 1996 through December 31, 1998.

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Copyright at Common Law, West El Paso Information Network, 1999