M ay 2006 department of justice tax division summons en forc ement manual an introduction co authors frank p cihlar rachel d cramer frank de leon deborah s meland. The tax divisions summons enforcement manual is posted in the department of justice foia eloectronic reading room at http wwwjusticegov tax foia library. Summons enforcement manual department of justice on amazoncom free shipping on qualifying offers section 7602 of the internal revenue code irc . 1993 eo cpe text g summons and enforcement by george johnson and marvin friedlander 1 preface the internal revenue service is responsible for determining and . 25510 enforcement of summons manual transmittal may 12 2016 purpose 1 this transmits a revision to irm 25510 summons enforcement of summons
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