Ms. Lois Lerner, director of the IRS division that was alleged to signal out groups for intense review based on ideology, has refused to answer questions from a congressional committee. This is her constitutional right.
However, do we have the same right with the IRS? We can refuse to answer questions from an IRS examiner, but the result will be imputed taxes, the examiner will make assumptions, that may or may not be correct and then issue a tax notice. At that point, you can pay the amount, or contest the action. Silence will not work.
In the past I received a very detailed request for supporting documentation from my tax return. I had been traveling and when I received the notice I only had two weeks left to furnish the information. I called the IRS examiner requesting a short extension of time to pull the documentation together. I was refused. Instead I received a notice of assessment I then needed to contest. My CPA work the issue through with the IRS, and no tax was due.