No, but was able to dig this up real quick.
Internal Revenue Manual
# 126.96.36.199 Description of Summons (Form 2039)
# Exhibit 25.5.1-1 General Instructions For Preparation of a Summons
A legal Petition to Quash Administrative Summons Form 2039. A Legal Petition, which is not necessary to file at a Courthouse, to Quash the Administrative Summons (Form 2039) issued by an IRS employee. This Petition effectively quashes the IRS Summons, cancels the scheduled appointment (if the IRS attempted to impose a date and time for one), and forces the IRS to go to District court if it really wishes to attempt to enforce the Summons. The Powell Brief (on the "Quick List") defeats that IRS filing, but it is unusual for the IRS employees to actually file in District Court to try to enforce an investigative administrative summons(IRSZoom.com).
* PDF IRS Restructuring and Reform Act, section 3415: Taxpayers Allowed motion to quash all third party summonses
* United States v. Powell, 379 U.S. 48 (1964): The four criteria all government agencies must meet in order to execute a valid summons or subpoena
* Rule 45 of the Federal Rules of Civil Procedure: Subpoena-criteria that valid subpoenas must meet. They MUST be issued by a court. Administrative summons and subpoena are not authorized upon anything other than federal agencies by both statute and regulation
The Internal Revenue Service has no legal authority to summons any third parties in connection with the enforcement or collection of income taxes under Subtitles A through C of the Internal Revenue Code. 26 U.S.C. §7602(c )(1) is the section that describes notice requirements for summons of third parties by the IRS. However, the only implementing regulations that give this section force are found in 27 CFR Part 70, which is for Alcohol, Tobacco, and Firearms and not the Title 26 Income taxes. There are simply NO IMPLEMENTING REGULATIONS that authorize summons authority upon third parties in connection with Subtitles A through C income taxes. When the IRS begins collection activity against “persons”, they typically will send you a notice 1219B, Catalog No. 73243V which is entitled “Notice of Potential Third Party Contact”. Here is what that notice says:
NOTICE OF POTENTIAL THIRD PARTY CONTACT
We are attempting to collect unpaid taxes from you. Generally, our practice is to deal directly with a taxpayer or a taxpayer’s duly authorized representative. However, we sometimes talk with other persons, for example when we need information that the taxpayer has been unable to provide, or to verify information we have received.
This notice is provided to tell you that we may contact other persons. If we do contact other persons we will generally need to tell them limited information, such as your name. The law prohibits us from disclosing any more information than is necessary to obtain or verify the information we are seeking. Our need to contact other persons may continue as long as there is activity on this matter.
When you get one of these notices, you should notify the IRS immediately in writing with a proof of service that they are not authorized by law to summons or contact third parties about you, based on the lack of implementing regulations for 26 U.S.C. §7602 for Subtitles A through C income taxes.
The summons is normally instituted by the IRS using an IRS form 2039. 26 U.S.C. Section 7609 contains special procedures for third party summons. You should read this section if your case is in a collection state and the IRS is contacting third parties about your financial records. We don’t’ have the space here to go into all the intricacies of Third Party Summons, but we have a wealth of information on our website about it found in the Income Tax Freedom Forms and Procedures at:http://famguardian.org/TaxFreedom/FormsInstr.htm