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| | Internal Revenue Manual - 25.5.5 Summons for Taxpayer Records and Testimony |
 | | Dual representation exists when a summoned third-party witness is represented by an attorney, certified public accountant, enrolled agent, or other person who also represents the taxpayer or another interested party. |
 | | When dual representation is not allowed, continue the summons appearance date to allow time for a resolution of the matter if the attorney witness refuses to testify or produce documents. |
 | | However, where an attorney’s representation has substantially prejudiced the questioning of a third-party witness and, as a result, has significantly impaired the progress of the investigation, the Service will request the Department of Justice to seek a court order, as part of the summons enforcement proceeding, to disqualify that attorney as counsel for that witness. |
| www.irs.gov /irm/part25/ch05s05.html (4777 words) |
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