- After several attempts by the IRS to get me to bring my records in for an audit, they sent a summons to my bank for their records. I filed a motion to quash summons in Federal court. The court denied my motion without a hearing. I filed a motion to reconsider. It was denied. My question is thus. Since the original date for the bank to produce their records has passed and the court did not rule for the bank to produce their records, is the old summons still in effect or does the IRS have to send a new summons with a new date to produce the records?