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Simple English definitions for legal terms
third-party record-custodian summons
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A quick definition of third-party record-custodian summons:
A third-party record-custodian summons is a legal notice that requires someone who has information about a person or company to provide that information to the court. This type of summons is often used by the Internal Revenue Service to get information about someone who may owe taxes. It is also sometimes called a John Doe summons. A summons is like a letter from the court that tells someone they have to do something, like appear in court or provide information.
A more thorough explanation:
A third-party record-custodian summons is a legal order that requires a third party, such as a bank or employer, to provide information about a person who is under investigation for potential tax liability. This type of summons is also known as a John Doe summons.
For example, the Internal Revenue Service (IRS) may issue a third-party record-custodian summons to a bank to obtain financial records of an unnamed, unknown taxpayer who is suspected of not reporting all of their income. The bank would be required to provide the requested information to the IRS.
Another example of a third-party record-custodian summons is when a court orders an employer to provide employment records of an employee who is involved in a legal case. The employer would be required to comply with the summons and provide the requested information.
In summary, a third-party record-custodian summons is a legal order that requires a third party to provide information about a person who is under investigation or involved in a legal case. The examples illustrate how this type of summons can be used to obtain information from banks or employers to assist in legal proceedings.