The Internal Revenue Service is responsible for determining and collecting the
internal revenue tax, and ensuring that taxpayers comply with the internal revenue
laws. Congress has given the Service broad authority to obtain and examine all
information necessary to perform these functions effectively. This authority is found
in Internal Revenue Code (IRC) sections 7601 to 7612.
An internal revenue agent or other authorized examiner involved in a tax
investigation can obtain, by force if necessary, any information that may be relevant
to the investigation. "Authorized examiner" includes Exempt Organization specialists
involved in examination or determination cases. The examiner may issue an
administrative summons to taxpayers or other persons. An administrative summons
directs the person summoned to appear before the examiner and testify or produce
information.
If the summonee fails to appear or disobeys the summons, the examiner may
seek to enforce the summons in federal district court. If the court agrees that the
summons should be enforced, it will order the summonee to comply. If the
summonee disobeys the court's order, the court can hold the summonee in contempt.
www.irs.gov/pub/irs-tege/eotopicg93.pdf
查了一下,看来IRS山姆大叔权利不小:
所有跟帖:
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最重要的一点,IRS可以直接找你去问话的。
-ebritannica-
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10/17/2014 postreply
08:16:10
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You can always plead the 5th amendment
-lexm5-
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10/17/2014 postreply
08:17:04
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是,可以从头到尾plead 5th amendment ,但你知道这得需要多大的律师团去支撑阿。
-ebritannica-
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10/17/2014 postreply
08:41:53
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Plead 5th不是你这么理解的。
-N.-
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10/17/2014 postreply
08:45:40
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How to plead the fifth
-lexm5-
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10/17/2014 postreply
08:59:01
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照俺的理解,她就是个哑巴也没关系,
-水中捞月-
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10/17/2014 postreply
09:08:47
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所以一般人的回答是给IRS十几箱文件,把所有供货商,整修工的来往都打印出来,再把黑帐藏在文件海洋中。
-lexm5-
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10/17/2014 postreply
09:13:18