When receiving an IRS summons for copies of deposit items, bank statements, and cancelled checks for a individual, should accounts for which they are authorized signers be included in the response?
I'm thinking no since they are not an owner on the account. The instructions say that we are summoned...to produce for examination the following books, records...relating to the tax liability or the purpose of inquiring into any offense connected with the administration or enforcement of the internal revenue laws concerning the person identified above for the periods shown.
However, we are aware that the person is an authorized signer on the account instead of an owner to try to avoid a levy (BSA Personnel are aware of the matter). Does knowing this information make us responsible for providing the account information for which they are only signing?
Thanks in advance for the help.
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