Subpoenas, accounting firms, client records

[Stephen1]

The taxpayer may go to court to quash the subpoena if he/she has grounds for it because it is his/her information that is being sought.

And if the subpoena isn't quashed and the materials are provided to the court then who is held responsible (who is in contempt), the taxpayer or the accounting firm?

 

[PayrollHRGuy]

And if the subpoena isn't quashed and the materials are provided to the court then who is held responsible (who is in contempt), the taxpayer or the accounting firm?

The entity that was ordered to release the documents via the subpoena.

 

[Taxing Matters]

And if the subpoena isn't quashed and the materials are provided to the court then who is held responsible (who is in contempt), the taxpayer or the accounting firm?

In general the materials are not provided to the court but rather to the party that issued the subpoena. Obviously if the materials are not provided then the person was was the served the subpoena is the one that faces potential sanctions for the failure — in this case the accounting firm.