In this article, Jim Gadwood provides an overview of the Internal Revenue Service's (IRS's) Large Business and International (LB&I) Division summons process, which was recently implemented as a mandatory enforcement process for Information Document Requests (IDRs). When the IRS chooses to issue a summons, "It must ask the U.S. Department of Justice to bring a summons enforcement action in a U.S. district court," Gadwood says. "As a result of LB&I's mandatory IDR enforcement process, U.S. district courts may begin to see an uptick in the number of summons enforcement actions."