25.5.5.2 (04-30-1999)
Taxpayer Records and Testimony
1.Taxpayer testimony may be summoned. Taxpayer records may be summoned whether they are in the possession of the taxpayer or in the possession of others, including third-party recordkeepers.
2.Information or evidence furnished voluntarily by a person may be used even if it is incriminating.
25.5.5.2.1 (10-28-2011)
Fees and Costs for Witnesses
1.Witness fees and travel expenses are payable upon request to witnesses who are required to appear to give testimony or produce records with respect to any summons authorized under IRC 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602. See IRM 25.5.9.4, Claims for Witness Fees and Travel Expenses, for procedures for payment of witness fees and expenses.
25.5.5.3 (04-30-1999)
Taxpayer Records In Possession of Others
1.Taxpayer records may not be in the possession of the taxpayer but in the possession of other individuals or entities. In general, the records may be obtained by summons, whether the records have been voluntarily or involuntarily turned over to others.
25.5.5.3.1 (04-30-1999)
Taxpayer Records Involuntarily Turned Over to Others
1.A person cannot successfully oppose a summons for records possessed by another person when the other person obtained the records either by operation and due process of law or by the legal actions of another. For example, courts have ordered production of documents from:
A.a trustee in bankruptcy;
B.a federal court where they had been impounded;
C.a state attorney general who obtained records by subpoena;
D.an employer who came across incriminating documents at the workstation of an employee/embezzler;
E.a clerk of a state court;
F.a federal prison official; and
G.U.S. Customs agents.
2.Refer to IRM 25.5.5.4.1(2)-(3), Fifth Amendment Privilege Against Self Incrimination, and the accompanying note for a discussion of records that are shielded from production by a combination of the Fifth Amendment and the attorney-client (or IRC 7525 confidentiality) privileges when given to an attorney (or an IRC 7525 Federally Authorized Tax Practitioner) to obtain legal advice.
However, a Taxpayer does have certain rights and privileges that cannot be violated.
