LexisNexis® Legal Newsroom
IRS Gives Agents the Authority for Summonsing Metadata

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 discrete circumstances. The ILM defines metadata...

IRS Gives Agents the Authority for Summonsing Metadata

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 discrete circumstances. The ILM defines metadata...