We received an IRS Summons on IRS form 2039 for bank documents such as statements for a customer.

Is it correct that the IRS is not required to provide a certificate of compliance?

How do we know if there is a time period that the taxpayer can challenge the summons? (do they always have the right?)

Does your bank have a policy to wait 23 days before giving the records to the IRS?

In view of the "taxpayer protections" afforded by the Internal Revenue Code (IRC), the RFPA does not apply to the IRS summons process. However, the IRC does not provide for a certification requirement; you may not condition delivery on receipt of a certification.

The summons must set out the time and even the place for delivery of the documents. Bank "policy" plays no role. Do not deliver them early. Do not deliver them late. Note the reference to criminal penalties for non compliance under Sec 7210 at the bottom of the form.

The taxpayer certainly has a right to challenge the summons; i.e. "bring a proceeding to quash," but that is not your concern.

Hi Ken, In your e-mail you are stating that we shouldn't provide the requested documents early or late. Are you saying not to worry about the 20 days and provide the document by the date on the summons? Is the waiting period 20 or 23 days? I am confused becasue IRC mentions 23 days.

The summons recites the maximum time frame for delivery. Comply with its instructions regardless of what you read someplace else. Avoid sending the information early as that eliminates the taxpayer's opportuntity to quash the summons.