State the full name and address of the taxpayer in the statement of liability. If the summons is issued pursuant to a delinquent return investigation of a married couple, issue two separate summonses. One should be captioned "In the Matter of the Taxpayer-Husband." The other should be captioned "In the Matter of the Taxpayer-Wife."

All payroll records of salaries or wages, advances, or drawings of the employees of the (individual, company, or corporation) which may now be in the control or possession of (witness name) for the years ending (date), or for the quarters ending (list each quarter). Also, any and all payroll records of wages, advances or drawings paid to the officers, partners, or employees of the (business entity) for the years ending (date(s)).

The following described books, records, papers, and other data of the (business entity) which are in the possession, custody or control of (witness name) for the years ending (date(s)). To include:

All books and records, invoices, statements, and other documents pertaining to the operation of XYZ business for the period beginning (date(s)) and ending (date(s)), including but not limited to: (list).

All books and records and other documents pertaining to the travel expense incurred and claimed on Schedule C of your tax return for XYZ business for the years (date(s)), including but not limited to (list).

Bank Statements-All bank statements (and cancelled checks, if applicable) of the above-named taxpayer in your possession, custody, or control which reflect transaction in the (checking, savings, loan, etc.) account with the (name of bank) Bank, located at (address, branch) for the calendar years (list year).

Insurance Policies-All (life, health, etc.) insurance policies currently in force in your possession, custody, or control, which are owned by the above-named taxpayer, or in regard to which the taxpayer pays the premium, or otherwise possesses an interest.

Vehicle Registration-All current registration certificates for motor vehicles owned by or registered in the name of the above taxpayer, or in which the taxpayer has a security, lien, or other interest.

Deeds-Deeds to all real property in which the above-named taxpayer has, or may have, a beneficial interest or which the taxpayer may own either individually or jointly, or in which this taxpayer is named as a grantor or grantee.

Investment Data-All stock broker’s statements and other records of the above-named taxpayer in your possession, custody, or control indicating purchase and sale of securities, dividends earned, and charges during the year(s) (list year(s)).

Accountant’s Workpapers (not Audit or Tax Accrual Workpapers) - prepared in connection with the preparation of tax returns of the above-named taxpayer for the year(s) (list year(s)) in your possession, custody, or control. See IRM 25.5.4.4.7 and IRM 4.10.20.

Collection Information Statement-All documents or records in your possession, custody and control reflecting the assets and liabilities of the above-named taxpayer(s) including, but not limited to, the following: all bank statements, checkbooks, cancelled checks, savings account passbooks and records of certificates of deposit for (specify current year and the preceding year) regarding accounts or assets held in the name of the taxpayer(s) or held for the benefit of the taxpayer(s); all records regarding stocks and bonds; deeds or contracts regarding real property, current registration certificates for motor vehicles, and life or health insurance policies currently in force, any of which items are owned, wholly or partially, by the taxpayer(s), or in which the taxpayer(s) have a security interest, or held for the benefit of (either or both of) the taxpayer(s), so that a current Collection Information Statement may be prepared. A blank copy of such Collection Information Statement is attached hereto to guide you in the production of the necessary documents and records.

Individual Income Tax Returns-All books, papers, records, and other data in your possession, custody or control reflecting the receipt of income by you for the years (list year) through (list year), including but not limited to: Wage Tax statements (Forms W-2); Forms 1099 regarding interest and/or dividend income; employee earnings statements; records of deposits to bank accounts, cancelled checks, and check registers for the year(s) (list year) through (list year); and any and all other books, records, documents, and receipts regarding wages, salaries, tips, fees, commissions, and any other compensation for services (including the receipt of property other than money), income derived from business, gains from dealings in property, interest, rental, royalty, and dividend income, alimony, annuities, income from insurance policies and endowment contracts, pensions, income from the discharge of indebtedness, distributive shares of partnership gross income, and income from an estate or trust.

Employment Tax Returns-All payroll records, cancelled checks, and check registers, records of wages paid in cash, employees’ social security account numbers, employees’ withholding exemption certificates for all employees, and all other books, records and papers containing information relative to wages paid during the above calendar periods by the above-named taxpayer.

Financial Statement-All books, papers, records and other data in your possession, custody or control reflecting the assets and liabilities of the above-named taxpayer(s), including, but not limited to, the following: all bank statements, checkbooks, cancelled checks, savings account passbooks, and records of certificates of deposit, for the periods listed regarding accounts or assets held in the name of the taxpayer(s) or held for the benefit of that taxpayer(s); all records or documents regarding stocks and bonds, deeds or contracts regarding real property, current registration certificates for motor vehicles, and life and health insurance policies currently in force, any of which items are owned, wholly or partially, by the taxpayer(s), or in which the taxpayer(s) has a security interest, or held for the benefit of the taxpayer(s), so that a current financial statement may be prepared. A blank copy of such financial statement is attached hereto to guide you in the production of the necessary documents and records.

Corporate Income Tax Returns-All books, records, papers, and other data in the possession, custody or control of the XYZ Corporation for its (calendar or fiscal) year ended (list year) and reflecting the receipt or accrual of all income and expenses of the operation of XYZ Corporation, including but not limited to: all corporate bank account records, including deposit tickets, cancelled checks, debit and credit memos, statements of account, check registers, saving account passbooks, and records of certificates of deposit; all financial statements including balance sheets and income statements; all stock books and records, minutes of board of directors and shareholders meetings, and articles of incorporation and amendments thereto; all records of loans made and dividends paid to shareholders and shareholders' loans to the XYZ Corporation; any and all books, records, documents, receipts, invoices, bills, canceled checks, ledgers, and journals regarding expenses or expenditures of the XYZ Corporation; and, any and all other books, records, documents, and receipts regarding income from the operation of the XYZ Corporation; compensation for goods and services, including fees and commissions, gains derived from dealing in property, interest, rentals, royalty, and dividend income, and income from the discharge of indebtedness.