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. 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. Summons enforcement manual department of justice on amazoncom free shipping on qualifying offers section 7602 of the internal revenue code irc26 usc
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