I remember long ago I went for a meeting - I think it was an audit. I had notified the agent at least ten days prior that I would be recording the meeting and so he could not stop me according to some rule somewhere. I was formally escorted in past the lobby. He wanted to create the illusion I was being detained when he got angry and said, Wait here! He got up and slammed the door to the tiny office behind him. I gave him a few seconds and left the office and meandered around the cubicle area, found a drinking fountain an so forth - basically enjoying myself in an obviously prohibited area with access to computers etc. I watched from the far end as he returned to the office with a Supervisor or whoever and discovered me gone. They spotted me and looked a little alarmed that instead of detaining me they had let me loose in the office cubicles.

Thanks Shikamaru.

Like you say, it may come in useful. At the very least make sure the IRS has a judicial summons before submitting. Interestingly even that does not mean one must open the records?

That reminds me of my jury summons many years ago. I went fifteen minutes early and looked up the statutes and found out that all I had to do was be there. I did not answer the questionaires any more than filling in the information they had on the summons.