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...

The Taxman Cometh: IRS Audit Focus on Middle Market Companies

In a recent speech at the mid-year conference of the Tax Executives Institute, IRS Deputy Commissioner Steven T. Miller laid out the framework for the future of IRS corporate audits. To borrow Mr. Miller's own assessment, this is bad news for large corporate taxpayers in the CIC (Coordinated Industry...