IRS Demand [Internal Revenue] Law and Legal Definition

Pursuant to 26 CFR 301.9000-1 (e) [Title 26 Internal Revenue; Chapter I Internal Revenue Service, Department of the Treasury; Subchapter F Procedure and Administration; Part 301 Procedure and Administration; General Rules; Miscellaneous Provisions], an IRS (Internal Revenue Service) Demand is “any subpoena or other order of any court, administrative agency or other authority, or the Congress, or a committee or subcommittee of the Congress, and any notice of deposition (either upon oral examination or written questions), request for admissions, request for production of documents or things, written interrogatories to parties, or other notice of, request for, or service for discovery in a matter before any court, administrative agency or other authority.”