Sunday, July 1, 2012

IRS Can Summons ?Non-Content? Information From Emails

Chief counsel advice issued last year placed restrictions on the ability of a revenue officer to issue an administrative summons to an ISP for the content of a business taxpayer?s ?alter ego?s? emails involving a period of more than two years.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/h6CbeRhqbzQ/DCCurrents2_July2012.aspx

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