7th Circuit Examines Limitation On IRS's Summons Power

The IRS has incredibly broad examination and inspection power. I.R.C. ? 7602 allows the IRS to, among other things, "examine any books, papers, records, or other data which may be relevant or material to such inquiry" to ascertain "the correctness of any return, making a return where none has been made, [and determine] the liability of any person for any internal revenue tax . . ." This power is not absolute, however. A statutory limitation is I.R.C. ? 7605(b), which was the focus of the following case.