Received a call from IRS agent seeking supporting documentation in regards to a SAR that was filed by our organization. Do they need to supply a subpoena for that request?

Not if it's just the supporting documentation that was mentioned in the filing. Anything more would need a subpoena.

FIN 2007-0003

Sometimes, the IRS is pretty lazy. They may want you to fax it to them. Think long and hard about whether their ability to have access to the documentation without a subpoena was intended to make it the equivalent of ordering a pizza.

In my bank they would:
* show up in person,
* present their credentials and a letterhead request indicating this agent was sent to pick up the supporting documentation on SAR DCN # XXXXXXXX.

Thank you all.