But nonpossession can be a recognized defense to an IRS document summons, as one taxpayer showed. After a diligent search, she was unable to produce records summoned by the IRS. The search included giving her attorney access to her email and contacts.

The attorney also reached out to third parties, including a Hong Kong bank, but no records were produced. The IRS asserted that she hadn’t searched diligently. A U.S. District Court disagreed and quashed the IRS summons. (Santoso, DC MD, 8/29/19)