§ 7603. Service of summons

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 902 · 68A Stat. 902

   Enacted · 26 U.S.C. § 7603

   Aug. 16, 1954, ch. 736, 68A Stat. 902

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 902

2. 1965

   Excise Tax Reduction Act of 1965

   Pub. L. 89–44 title II § 202(c)(4) · 79 Stat. 136

   Inserted · 26 U.S.C. § 7603

   Pub. L. 89–44 inserted reference to section 6424(d)(2)

   Source evidence

   Code amendment note
   Pub. L. 89–44 inserted reference to section 6424(d)(2).

   Enacted provision · exact public law section
   (4) Sections 7210, 7603, and 7604, and the first sentence of section 7605(a), are each amended by inserting “6424(d)(2),” 68A Stat. 854, 70 Stat. 91, 396. after “6421(f)(2),”. The second sentence of section 7605(a) is amended by striking out “or 6421(f)(2),” and inserting in lieu thereof “, 6421(f)(2), or 6424(d)(2),”.

3. 1970

   Airport and Airway Revenue Act of 1970

   Pub. L. 91–258 title II § 207(d)(9) · 84 Stat. 219

   Inserted · 26 U.S.C. § 7603

   Pub. L. 91–258 inserted reference to section 6427(e)(2)

   Source evidence

   Code amendment note
   Pub. L. 91–258 inserted reference to section 6427(e)(2).

   Enacted provision · exact public law section
   SEC. 207. PAYMENTS WITH RESPECT TO CERTAIN USES OF GASOLINE AND SPECIAL FUELS. (a) Payments With Respect to Certain Nontaxable Uses of Fuels.— Subchapter B of chapter 65 (relating to rules of special Ante, p. 245. application) is amended by adding after section 6426 (as added by section 406 (e) of this title) the following new section:

4. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 7603

   Pub. L. 94–455 struck out “or his delegate” after “Secretary”

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

5. 1976

   Pub. L. 94–530 § 1(c)(6) · 90 Stat. 2487

   Substituted · 26 U.S.C. § 7603

   Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)”

   Source evidence

   Code amendment note
   Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)”.

   Enacted provision · exact public law section
   (1) Subsections (a)(4) and (c) of section 39 of such Code are 26 USC 39. each amended by striking out “6427 (f)” and inserting in lieu thereof “6427(g)”.

6. 1978

   Highway Revenue Act of 1978

   Pub. L. 95–599 title V § 505(c)(5) · 92 Stat. 2689

   Substituted · 26 U.S.C. § 7603

   Pub. L. 95–599 substituted “6427(g)(2)” for “6427(f)(2)”

   Source evidence

   Code amendment note
   Pub. L. 95–599 substituted “6427(g)(2)” for “6427(f)(2)”.

   Enacted provision · exact public law section
   (5) Sections 7210, 7603, 7604(b), and 7605(a) of such Code 26 USC 7210, 7603, 7604, 7605. are each amended by striking out “6427(f)(2)” each place it appears and inserting in lieu thereof “6427(g)(2)”.

7. 1980

   Pub. L. 96–223 title II § 232(d)(4)(E) · 94 Stat. 229

   Substituted · 26 U.S.C. § 7603

   Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”

   Source evidence

   Code amendment note
   Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”.

   Enacted provision · exact public law section
   (E) Sections 7210, 7603, 7604(b), 7604(c)(2), 7605(a), 26 USC 7210, 7603, 7604, 7605, 7609, 7610. 7609(c)(1), and 7610(c) are each amended by striking out “6427(g)(2)” each place it appears and inserting in lieu thereof “6427(h)(2)”.

8. 1983

   Surface Transportation Assistance Act of 1982

   Pub. L. 97–424 title V § 515(b)(12) · 96 Stat. 2097

   Struck · 26 U.S.C. § 7603

   Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”

   Source evidence

   Code amendment note
   Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”.

   Enacted provision · exact public law section
   (12) 26 USC 7210, 7603–7605, 7609, 7610. Sections 7210, 7603, 7604, 7605, 7609(c)(1), and 7610(c) are each amended by striking out “6424(d)(2),” each place it appears.

9. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 div. A title IX § 911(d)(2)(G) · 98 Stat. 494

   Substituted · 26 U.S.C. § 7603

   Pub. L. 98–369 substituted “6427(i)(2)” for “6427(h)(2)”

   Source evidence

   Code amendment note
   Pub. L. 98–369 substituted “6427(i)(2)” for “6427(h)(2)”.

   Enacted provision · exact public law section
   (G) Sections 7210, 7603, 7604(b), 7604(c)(2), 7605(a), 26 USC 7210, 7603–7605, 7609, 7616. 7609(c)(1), and 7610(c) are each amended by striking out “6427(h)(2)” each place it appears and inserting in lieu thereof “6427(i)(2)”.

10. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 title XVII § 1703(e)(2)(G) · 100 Stat. 2085

    1. Amended · 26 U.S.C. § 7603

       Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12)

    2. Substituted · 26 U.S.C. § 7603

       Pub. L. 99–514, as substituted “6427(j)(2)” for “6427(i)(2)”

    Source evidence

    Code amendment note
    Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)”.

    Enacted provision · exact public law section
    (G) Sections 7210, 7603, 7604(b), 7604(c)(2), 7605(a), 7609(c)(1), and 7610(c) are amended by striking out “section 6427(i)(2)” and inserting in lieu thereof “section 6427(j)(2)”.

11. 1988

    Technical and Miscellaneous Revenue Act of 1988

    Pub. L. 100–647 § 1017(c)(12) · 102 Stat. 3342

    Changed · 26 U.S.C. § 7603

    Pub. L. 100–647, § 1017(c)(12), made technical correction to language of Pub. L. 99–514, § 1703(e)(2)(G), see 1986 Amendment note below

    Source evidence

    Code amendment note
    Pub. L. 100–647, § 1017(c)(12), made technical correction to language of Pub. L. 99–514, § 1703(e)(2)(G), see 1986 Amendment note below.

    Enacted provision · exact public law section
    (12) Subparagraph (G) of section 1703(e)(2) of the Reform Act 100 Stat. 2774. is amended by striking out all that follows “are amended” and inserting in lieu thereof by striking out ‘6427(i)(2)’ and inserting in lieu thereof “6427(j)2j.”

12. 1988

    Technical and Miscellaneous Revenue Act of 1988

    Pub. L. 100–647 § 1017(c)(9) · 102 Stat. 3342

    Substituted · 26 U.S.C. § 7603

    Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”.

    Enacted provision · exact public law section
    (9) Sections 7210, 7603, 7604(b), 7604(c)(2), 7605(a), 7609(c)(1), and 7610(c) of the 1986 Code are each amended by striking out “6421(f)(2)” and inserting in lieu thereof “6421(g)(2)”.

13. 1998

    Taxpayer Bill of Rights 3

    Pub. L. 105–206 § 3416(a) · 112 Stat. 685

    1. Amended · 26 U.S.C. § 7603(a)

       Pub. L. 105–206, § 3416(a), designated existing provisions as subsec. (a)

    2. Inserted · 26 U.S.C. § 7603(a)

       Pub. L. 105–206, § 3416(a), inserted heading

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 105–206, § 3416(a), designated existing provisions as subsec. (a) and inserted heading.

    Enacted provision · exact public law section
    (a) In General.— Section 7603 (relating to service of summons) is amended by striking “A summons issued” and inserting “(a) In General.— A summons issued” and by adding at the end the following new subsection: “(b) Service by Mail to Third-Party Recordkeepers.— “(1) In general.— A summons referred to in subsection (a) for the production of books, papers, records, or other data by a third-party recordkeeper may also be served by certified or registered mail to the last known address of such recordkeeper. “(2) Third-party recordkeeper.— For purposes of paragraph (1), the term ‘third-party recordkeeper’ means— “(A) any mutual savings bank, cooperative bank, domestic building and loan association, or other savings institution chartered and supervised as a savings and loan or similar association under Federal or State law, any bank (as defined in section 581), or any credit union (within the meaning of section 501(c)(14)(A)); “(B) any consumer reporting agency (as defined under section 603(f) of the Fair Credit Reporting Act (15 U.S.C. 1681a(f))); “(C) any person extending credit through the use of credit cards or similar devices; “(D) any broker (as defined in section 3(a)(4) of the Securities Exchange Act of 1934 (15 U.S.C. 78c(a)(4))); “(E) any attorney; “(F) any accountant; “(G) any barter exchange (as defined in section 6045(c)(3)); “(H) any regulated investment company (as defined in section 851) and any agent of such regulated investment company when acting as an agent thereof, and “(I) any enrolled agent.”.

    Effective date note
    Amendment by section 3413(c) of Pub. L. 105–206 applicable to summonses issued, and software acquired, after July 22, 1998, see section 3413(e)(1) of Pub. L. 105–206, set out as an Effective Date note under section 7612 of this title. Pub. L. 105–206, title III, § 3416(b), July 22, 1998, 112 Stat. 757, provided that: “The amendment made by this section [amending this section] shall apply to summonses served after the date of the enactment of this Act [July 22, 1998].”

14. 1998

    Taxpayer Bill of Rights 3

    Pub. L. 105–206 § 3416(a) · 112 Stat. 685

    Added · 26 U.S.C. § 7603(b)

    Pub. L. 105–206, § 3416(a), added subsec. (b)

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 105–206, § 3416(a), added subsec. (b).

    Enacted provision · exact public law section
    (a) In General.— Section 7603 (relating to service of summons) is amended by striking “A summons issued” and inserting “(a) In General.— A summons issued” and by adding at the end the following new subsection: “(b) Service by Mail to Third-Party Recordkeepers.— “(1) In general.— A summons referred to in subsection (a) for the production of books, papers, records, or other data by a third-party recordkeeper may also be served by certified or registered mail to the last known address of such recordkeeper. “(2) Third-party recordkeeper.— For purposes of paragraph (1), the term ‘third-party recordkeeper’ means— “(A) any mutual savings bank, cooperative bank, domestic building and loan association, or other savings institution chartered and supervised as a savings and loan or similar association under Federal or State law, any bank (as defined in section 581), or any credit union (within the meaning of section 501(c)(14)(A)); “(B) any consumer reporting agency (as defined under section 603(f) of the Fair Credit Reporting Act (15 U.S.C. 1681a(f))); “(C) any person extending credit through the use of credit cards or similar devices; “(D) any broker (as defined in section 3(a)(4) of the Securities Exchange Act of 1934 (15 U.S.C. 78c(a)(4))); “(E) any attorney; “(F) any accountant; “(G) any barter exchange (as defined in section 6045(c)(3)); “(H) any regulated investment company (as defined in section 851) and any agent of such regulated investment company when acting as an agent thereof, and “(I) any enrolled agent.”.

    Effective date note
    Amendment by section 3413(c) of Pub. L. 105–206 applicable to summonses issued, and software acquired, after July 22, 1998, see section 3413(e)(1) of Pub. L. 105–206, set out as an Effective Date note under section 7612 of this title. Pub. L. 105–206, title III, § 3416(b), July 22, 1998, 112 Stat. 757, provided that: “The amendment made by this section [amending this section] shall apply to summonses served after the date of the enactment of this Act [July 22, 1998].”

15. 1998

    Taxpayer Bill of Rights 3

    Pub. L. 105–206 § 3413(c) · 112 Stat. 685

    Added · 26 U.S.C. § 7603(b)(2)

    Pub. L. 105–206, § 3413(c), added subpar. (J) and concluding provisions

    Source evidence

    Code amendment note
    Subsec. (b)(2). Pub. L. 105–206, § 3413(c), added subpar. (J) and concluding provisions.

    Enacted provision · exact public law section
    (c) Application of Special Procedures for Third-Party Summonses.— Paragraph (2) of section 7603(b), as amended by section 3416(a), is amended by striking “and” at the end of subparagraph (H), by striking a period at the end of subparagraph (I) and inserting “, and”, and by adding at the end the following new subparagraph: “(J) any owner or developer of a computer software source code (as defined in section 7612(d)(2)). Applicability. Subparagraph (J) shall apply only with respect to a summons requiring the production of the source code referred to in subparagraph (J) or the program and data described in section 7612(b)(1)(A)(ii) to which such source code relates.”.

    Effective date note
    Amendment by section 3413(c) of Pub. L. 105–206 applicable to summonses issued, and software acquired, after July 22, 1998, see section 3413(e)(1) of Pub. L. 105–206, set out as an Effective Date note under section 7612 of this title. Pub. L. 105–206, title III, § 3416(b), July 22, 1998, 112 Stat. 757, provided that: “The amendment made by this section [amending this section] shall apply to summonses served after the date of the enactment of this Act [July 22, 1998].”

16. 2000

    Consolidated Appropriations Act, 2001

    Pub. L. 106–554 § 1(a)(7)(tIII)(s319)(26) · 114 Stat. 2763

    Substituted · 26 U.S.C. § 7603(b)(2)(A)(G)

    Pub. L. 106–554 substituted a comma for semicolon at end

    Source evidence

    Code amendment note
    Subsec. (b)(2)(A) to (G). Pub. L. 106–554 substituted a comma for semicolon at end.

    Enacted provision · exact public law section
    (7) H.R. 5662, as introduced on December 14, 2000.

17 of 18 references resolved to an enrolled provision · 1 partial