IRS Office of Chief Counsel: IRS May Examine Taxpayer Metadata in Many Circumstances

In ILM 201146017, the IRS Office of Chief Counsel asserted that in many situations, the IRS may summon a taxpayer’s electronic data files to obtain metadata. See also Sapirie, Marie, "The IRS Wants Your Metadata -- Now What?," 2011 TNT 233-4, November 29, 2011.