The Summons of England is a legal document issued by the courts for various purposes. The two most common summons are judicial and administrative.
The judicial summons is addressed to the defendant during a legal proceeding. This particular summon lets the defendant know that a legal proceeding as begun and has been brought against him. A judicial summons informs the defendant of the date he/she must appear and must respond in writing to the court or the opposing party. In England and Wales, the term writ of summons is the original document for civil proceedings. The difference between American and Wales is that the details of the claim are not present.
An administrative summons in found in tax law in the US. In this particular summons, the IRS is allowed to issue a summons to a taxpayer. If this occurs, the person is required to appear before the US Secretary of the Treasury. The taxpayer may be required to produce books, papers, or records and give testimony under oath of his/her actions before an IRS employee.