Microsoft agreed to several extensions of the statute of limitations on assessment. In November , Microsoft agreed to extend the statute on more time, to December 31, In early , Microsoft signed the statute extension. This marked the first time that the IRS is known to have hired a private civil litigation firm to participate in an income tax audit.
In June , the IRS issued a temporary regulation, without notice and comment, allowing an outside contractor to participate in the summons process.
In August , the IRS informed Microsoft that Quinn Emanuel attorneys would attend previously scheduled consensual interviews of Microsoft personnel. The IRS admitted that Quinn Emanuel attorneys reviewed documents and interview transcripts, did an independent assessment of the positions of the IRS and Microsoft with respect to the cost sharing arrangement and commented on the summonses at issue before they were served on Microsoft.
When Microsoft failed to comply with the additional summonses, the Government filed petitions to enforce. Because summons enforcement cases are summary proceedings, this showing is normally made by a declaration from the IRS agent who issued the summons. If the IRS makes the requisite showing, the district court issues an order to the summoned party to show cause why the summons should not be enforced. To be entitled to an evidentiary hearing, the taxpayer must allege specific facts that support an inference that the summons was issued in bad faith or for an improper purpose.
To defeat enforcement, however, it is not enough to establish an improper purpose. The taxpayer must also establish that the summons was not issued for any legitimate purpose. Thus, if the summons was issued for both an improper and a proper purpose, the court will order the summons enforced. The Court, as a result, found that Microsoft did not establish that the statute extension was for an improper purpose or in bad faith. Notify me of new posts via email.
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