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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 71 / 275

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© D.L. Crumbley

IRS Summons

Accountants have very little protection under federal law from the enforcement of IRS Summons.

Couch v. U.S., 409 U.S. 322 (1973).

U.S. v. Arthur Young & Co., 465 U.S. 805 (1984).

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