BIGco is a large domestic corporation subject to the IRS’s Coordinated Examinati

Question

BIGco is a large domestic corporation subject to the IRS’s Coordinated Examination Program. As a result, the IRS audits BIGco every year. Currently, BIGco’s year 1 return is at trial in Tax Court due to transfer pricing adjustments. Because BIGco has been recalcitrant during the pretrial process, the IRS attorney talks to the large case manager on the current audit of BIGco’s year 4 and year 5 taxable years and has her issue a summons for information the trial attorney needs. If the IRS seeks to use information acquired through the summons in Tax Court: (Points : 3)

a- the Tax Court will not enforce the summons.

b- the Tax Court will issue a protective order prohibiting the IRS from using the information in Tax Court.

c- the Tax Court will disbar the IRS trial attorney.

e- the Tax Court will disbar the case manager.

Explanation / Answer

If the IRS seeks to use information acquired through the summons in Tax Court, the Tax Court will issue a protective order prohibiting the IRS from using the information in Tax Court.

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