Administrative Summons (From White-Collar Crime: Fifth Survey of Law, P 1069-1079, 1989, Andrew J. Gildea, ed. -- See NCJ 120557)

• NCJ Number: 120580
• Journal: American Criminal Law Journal Volume: 26 Issue: 3 Dated: (Winter 1989) Pages: 1069-1079
• Author(s): K E Daniels
• Date Published: 1989
• Length: 11 pages
• Publication Format: Article
• Publication Type: Legislation/Policy Analysis
• Language: English
• Country: United States of America

Annotation

While focusing primarily on the administrative summons authority of the Internal Revenue Service, this article provides an historical overview of the administrative summons procedures delegated by Congress to Federal administrative agencies so that they may secure the evidence needed to carry out their legislative mandates.

Abstract

The article examines the extent of the administrative summons power as well as case law establishing the test for the enforcement of the power. Enforcement procedures followed by agencies conducting investigations are also discussed, with special emphasis on the responsibilities of the Internal Revenue Service. Challenges to an agency summons can be made by alleging that the agency lacked good faith in issuing it. John Doe and other agency summonses are discussed, with emphasis on the potential for agency abuse of the administrative summons power. 65 footnotes.