7 August 2001

See contents of full IRS Handbook of Criminal Investigation: http://cryptome.org/irs-ci/irs-ci.htm

## Handbook 109.1 Summons Handbook Chapter 7 Special Procedures for John Doe Summonses
### Contents [109.1] 7.1 Overview [109.1] 7.2 Definition [109.1] 7.3 Procedures [109.1] 7.4 Service
### [109.1] 7.1 (04-30-1999) Overview
This chapter contains the following sections: Definition Procedures Service
### [109.1] 7.2 (04-30-1999) Definition
A John Doe Summons is any summons which does not identify the person with respect to whose liability the summons is issued. A John Doe summons can only be served after approval by a Federal court. Therefore, the Service must never serve a "friendly" John Doe summons even though a prospective summoned party may request one as a condition to providing information to the Service. Serving a John Doe summons without court approval violates the statute and may jeopardize the investigation.
### [109.1] 7.3 (04-30-1999) Procedures
Only the officials authorized in Delegation Order No. 4 (as revised), see chapter 1 section 3 of this handbook, will issue a John Doe summons. Submit to District Counsel a statement of the pertinent facts and circumstances which justifies seeking court approval to serve the summons and includes information to satisfy each of the statutory requirements contained in IRC 7609(f)(1) through (3). Discuss the wording to be used in the summons with District Counsel. If Counsel decides not to refer the matter to the Assistant Chief Counsel (General Litigation) for referral to the Department of Justice to seek approval for service, the matter should be discussed with the Chief of the appropriate division. If an agreement cannot be reached, Counsel will prepare and forward a memorandum to the District Director setting forth the unresolved issues. If the District Director does not agree with Counsel's conclusions, the matter will be referred to the Director of Investigations (CI), or the Regional Chief Compliance Officer, who will explore with the Assistant Regional Counsel (General Litigation) ways of reaching an agreement on future actions concerning the John Doe summons. If an agreement still cannot be reached, the matter will be referred to the Regional Commissioner with the recommendation that Regional Counsel consider the matter.
### [109.1] 7.4 (04-30-1999) Service
IRC 7609(f) provides that a John Doe summons may be served only after an ex parte proceeding is held in the United States district court for the district where the person summoned resides or is found. The Service must establish that: the summons relates to the investigation of a particular person or ascertainable group or class of persons; there is a reasonable basis for believing that such person or group or class of persons may fail or may have failed to comply with any provision of the Internal Revenue law; and the information sought to be obtained from the examination of the records (and the identity of the person or persons with respect to whose liability the summons is issued) is not readily available from other sources.
### Internal Revenue Manual | ### Hndbk. 109.1 Chap. 7 Special Procedures for John Doe Summonses | ### (04-30-1999)

###### 05/02/2001 14:28:34 EST