A summons usually requires that you supply to the IRS 1. tax returns 2. a completed collection information statement with documentation of your financial condition. The summons tells you WHEN and WHERE you are supposed to appear at an IRS building with the requested documents.
If you DON'T GO to the summons, the IRS might refer you to the Dept. of Justice which might make your case a criminal one. It is possible to AVOID the summons if you contact a licensed tax professional like Washington Tax Services. But we would recommend that we are given ample time to postpone. You can also avoid it by sending the material requested well in advance of the Summons date.
Nonetheless, if you have been summonsed it doesn't mean you are a bad person JUST a serious procrastinator. Call us for guidance on your Summons or tax issue, at 1-888-282-4697. Staff of Washington Tax Services