Suggested Language to Obtain a Subpoena for
provided by Alan R. Graham
Senior Investigative Auditor
U.S. Treasury Department
Bureau of Alcohol, Tobacco, and Firearms
The following documents, records, and items in your position, custody,
or control which relates directly or indirectly to, or which disclose information
bearing directly or indirectly upon, the subject matter of the below listed
paragraphs, for the period from _________________ , 19___ , through _________________
, 19___ , to include, but not limited to, the following for ______________________________:
1. All books of original entry and subsidiary records including but not
limited to: general ledger, general journal, cash receipts journal, accounts
receivable ledger, payroll journals and ledgers, purchase journal, shipping
and receiving reports, and contingent liabilities.
2. Original source records, transaction summary reports, supporting records
and documents, and informal workpapers related to, or resulting in entries
made in the above noted books and records, including, but not limited to:
bank records, purchase orders, delivery tickets, invoices, paid bills, loan
files, and real property records.
3. Bank records for all known accounts, encompassing, but not limited
to checking accounts, savings accounts, loans, lines of credit, and other
financial instruments. These records would include bank statements, canceled
checks, deposit tickets, check stubs and register, bank debit and credit
4. Articles of incorporation and corporate minutes; or any partnership
5. Correspondence files.
6. Reports and accountants' workpapers concerning preparation of financial
records and reports and audits of the above named individual or business,
to include, but not limited to: audited and unaudited financial statements
(balance sheet, income statement, etc.), expense and revenue summaries,
trial balances, changes in working capital, cash flow analysis, cost analysis,
financial forecasts, and correspondence.
7. Tax returns; both Federal and State, sales, and employment tax returns
with supporting schedules and workpapers. Also, amended returns, if any,
and records of extensions, adjustments, and audits.
8. All insurance policies, records, and correspondence.
9. Any and all other information in your possession not specifically
Revised by Alan R. Graham (12/95)
reprinted by permission