Tax Glossary Definition
A subpoena is a formal legal directive issued by a court or authorized body that compels an individual to appear before a court, give testimony, or produce documents or evidence relevant to a judicial or investigative proceeding. Non-compliance with a subpoena may lead to legal consequences, such as fines or being held in contempt of court. Subpoenas are widely used in civil and criminal cases, as well as regulatory or administrative investigations, to ensure transparency and access to critical information.
Example: An accountant at a company may be served with a subpoena requiring them to present financial statements and records as part of a tax fraud inquiry.
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