Irs Summons2

"Legal Lexicon":
Issuance of third-party summonses is governed by 26 U.S.C. S 7609. That statute provides that when a summons is served on a "third-party recordkeeper" and that summons identifies a person about whom information is requested, "notice of the summons shall be given to any person so identified." Id. S 7609(a)(1). The statute indicates that "【s】uch notice shall be accompanied by a copy of the summons which has been served and shall contain an explanation of the right under subsection (b)(2) to bring a proceeding to quash the summons." Id.
Notice of the summonses: S 7609(a)(2), which provides that notice is sufficient if: 【S】uch notice is served in the manner provided in section 7603 (relating to service of summons) upon the person entitled to notice, or is mailed by certified or registered mail to the last known address of such person, or, in the absence of a last known address, is left with the person summoned. 26 U.S.C. S 7603 in turn provides that a "summons . . . shall be served by the Secretary, by an attested copy delivered in hand to the person to whom it is directed, or left at his last and usual place of abode."
A taxpayer is not entitled to an evidentiary hearing at which he could examine witnesses and inquire into the IRS' good faith unless he or she presents some "minimal amount of evidence" to support a contention of a lack of good faith. United States v. Stuckey, 646 F.2d 1369, 1372 (9th Cir. 1981), cert. denied, 455 U.S. 942 (1982). The Tenth Circuit has observed that to be entitled to a hearing, the taxpayer must "factually oppose the Government's allegations by affidavit." United States v. Balanced Financial Management, Inc., 769 F.2d 1440, 1444 (10th Cir. 1985). The showing must be more than "【l】egal conclusions【,】 mere memoranda of law . . . or allegations." Id.