Tax Law

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IRS Gives Agents the Authority for Summonsing Metadata
Posted on 14 Dec 2011 by Jack Townsend

In ILM 201146017 (10/14/11), here , the IRS concludes that it may summons a taxpayer's electronic data files (or backup files) in order to obtain associated metadata. That is the bottom-line conclusion, but the ILM applies the rule in several ... Read More

IRS Gives Agents the Authority for Summonsing Metadata
Posted on 14 Dec 2011 by Jack Townsend

In ILM 201146017 (10/14/11), here , the IRS concludes that it may summons a taxpayer's electronic data files (or backup files) in order to obtain associated metadata. That is the bottom-line conclusion, but the ILM applies the rule in several... Read More