§ 7610. Fees and costs for witnesses

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. 1976

   Pub. L. 94–455 title XII § 1205(a) · 90 Stat. 1520

   Enacted · 26 U.S.C. § 7610

   Added Pub. L. 94–455, title XII, § 1205(a), Oct. 4, 1976, 90 Stat. 1699

   Source evidence

   Code source credit
   Added Pub. L. 94–455, title XII, § 1205(a), Oct. 4, 1976, 90 Stat. 1699

   Enacted provision · exact public law section
   (a) Requirement That Notice Be Served on Person Whose Books, Etc., Are Being Summoned.— Subchapter A of chapter 78 (relating to examination and inspection) is amended by redesignating section 7609 as section 7611 and by inserting after section 7608 the following new sections: “SEC. 7609. SPECIAL PROCEDURES FOR THIRD-PARTY SUMMONSES. “(a) Notice.— “(1) In general.— If— “(A) any summons described in subsection (c) is served on any person who is a third-party recordkeeper, and “(B) the summons requires the production of any portion of records made or kept of the business transactions or affairs of any person (other than the person summoned) who is identified in the description of the records contained in the summons, then notice of the summons shall be given to any person so identified within 3 days of the day on which such service is made, but no later than the 14th day before the day fixed in the summons as the day upon which such records are to be examined. Such notice shall be accompanied by a copy of the summons which has been served and shall contain directions for staying compliance with the summons under subsection (b)(2). “(2) Sufficiency of notice.— Such notice shall be sufficient if, on or before such third day, such notice is served in the manner 26 USC 7603. provided in section 7603 (relating to service of summons) upon the person entitled to notice, or is mailed by certified or registered mail to the last known address of such person, or, in the absence of a last known address, is left with the person summoned. If such notice is mailed, it shall be sufficient if mailed to the last known address of the person entitled to notice or. in the case of notice to the Secretary under section 6903 of the existence of a fiduciary relationship, to the last known address of the fiduciary of such person, even if such person or fiduciary is then deceased, under a legal disability, or no longer in existence. “(3) Third-party recordkeeper defined.— For purposes of this subsection, 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(d) 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; and “(F) any accountant. “(4) Exceptions.— Paragraph (1) shall not apply to any summons— “(A) served on the person with respect to whose liability the summons is issued, or any officer or employee of such person, “(B) to determine whether or not records of the business transactions or affairs of an identified person have been made or kept, or “(C) described in subsection (f). “(5) Nature of summons.— Any summons to which this subsection applies (and any summons in aid of collection described in subsection (c)(2)(B)) shall identify the taxpayer to whom the summons relates or the other person to whom the records pertain and shall provide such other information as will enable the person summoned to locate the records required under the summons. “(b) Right To Intervene; Right To Stay Compliance.— “(1) Intervention.— Notwithstanding any other law or rule of law, any person who is entitled to notice of a summons under subsection (a) shall have the right to intervene in any proceeding with respect to the enforcement of such summons under section 7604. “(2) Right to stat compliance.— Notwithstanding any other law or rule of law, any person who is entitled to notice of a summons under subsection (a) shall have the right to stay compliance with the summons if, not later than the 14th day after the day such notice is given in the manner provided in subsection (a)(2)— “(A) notice in writing is given to the person summoned not to comply with the summons, and “(B) a copy of such notice not to comply with the summons is mailed by registered or certified mail to such person and to such office as the Secretary may direct in the notice referred to in subsection (a)(1). “(c) Summons to Which Section Applies.— “(1) In general.— Except as provided in paragraph (2), a summons is described in this subsection if it is issued under paragraph (2) of section 7602 or under section 6420(e)(2), 6421(f)(2), 26 USC 7602, 6420, 6421, 6424, 6427. 6424(d)(2), or 6427(e)(2) and requires the production of records. “(2) Exceptions.— A summons shall not be treated as described in this subsection if— “(A) it is solely to determine the identity of any person having a numbered account (or similar arrangement) with a bank or other institution described in subsection (a)(3)(A), or “(B) it is in aid of the collection of— “(i) the liability of any person against whom an assessment has been made or judgment rendered, or “(ii) the liability at law or in equity of any transferee or fiduciary of any person referred to in clause (i). “(3) Records; certain related testimony.— For purposes of this section— “(A) the term ‘records’ includes books, papers, or other “Records.” data, and “(B) a summons requiring the giving of testimony relating to records shall be treated as a summons requiring the production of such records. “(d) Restriction on Examination of Records.— No examination of any records required to be produced under a summons as to which notice is required under subsection (a) may be made— “(1) before the expiration of the 14day period allowed for the notice not to comply under subsection (b)(2), or “(2) when the requirements of subsection (b)(2) have been met, except in accordance with an older issued by a court of competent jurisdiction authorizing examination of such records or with the consent of the person staying compliance. “(e) Suspension of Statute of Limitations.— If any person takes any action as provided in subsection (b) and such person is the person with respect to whose liability the summons is issued (or is the agent, nominee, or other person acting under the direction or control of such person), then the running of any period of limitations under section 6501 (relating to the assessment and collection of tax) or under section 6531 (relating to criminal prosecutions) with respect to such person shall be suspended for the period during which a proceeding, and appeals therein, with respect to the enforcement of such summons is pending. “(f) Additional Requirement in the Case of a John Doe Summons.— Any summons described in subsection (c) which does not identify the person with respect to whose liability the summons is issued may be served only after a court proceeding in which the Secretary establishes that— “(1) the summons relates to the investigation of a particular person or ascertainable group or class of persons, “(2) there is a reasonable basis for believing that such person or group or class of persons may fail or may have failed to comply with any provision of any internal revenue law, and “(3) the information sought to be obtained from the examination of the records (and the identity of the person or persons with respect to whose liability the summons is issued) is not readily available from other sources. “(g) Special Exception for Certain Summonses.— In the case of any summons described in subsection (c), the provisions of subsections (a)(1) and (b) shall not apply if, upon petition by the Secretary, the court determines, on the basis of the facts and circumstances alleged, that there is reasonable cause to believe the giving of notice may lead to attempts to conceal, destroy, or alter records relevant to the examination, to prevent the communication of information from other persons through intimidation, bribery, or collusion, or to flee to avoid prosecution, testifying, or production of records. “(h) Jurisdiction of District Court.— “(1) The United States district court for the district within which the person to be summoned resides or is found shall have jurisdiction to hear and determine proceedings brought under subsections (f) or (g). The determinations required to be made under subsections (f) and (g) shall be made ex parte and shall be made solely upon the petition and supporting affidavits. An order denying the petition shall be deemed a final order which may be appealed. “(2) Except as to cases the court considers of greater importance, a proceeding brought for the enforcement of any summons, or a proceeding under tins section, and appeals, take precedence on the docket over all cases and shall be assigned for hearing and decided at the earliest practicable date. “SEC. 7610. FEES AND COSTS FOR WITNESSES. “(a) In General.— The Secretary shall by regulations establish the rates and conditions under which payment may be made of— “(1) fees and mileage to persons who are summoned to appear before the Secretary, and “(2) reimbursement for such costs that are reasonably necessary which have been directly incurred in searching for, reproducing, or transporting books, papers, records, or other data required to be produced by summons. “(b) Exceptions.— No payment may be made under paragraph (2) of subsection (a) if— “(1) the person with respect to whose liability the summons is issued has a proprietary interest in the books, papers, records or other data required to be produced, or “(2) the person summoned is the person with respect to whose liability the summons is issued or an officer, employee, agent, accountant, or attorney of such person who, at the time the summons is served, is acting as such. “(c) Summons to Which Section Applies.— This section applies with respect to any summons authorized under section 6420 (e)(2), 6421(f)(2), 6424(d)(2), 6427(e)(2). or 7602.”

2. 1978

   Highway Revenue Act of 1978

   Pub. L. 95–599 title V § 505(c)(6) · 92 Stat. 2689

   Substituted · 26 U.S.C. § 7610(c)

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

   Source evidence

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

   Enacted provision · exact public law section
   (6) Sections 7604(c)(2), 7609(c)(1), and 7610(c) of such Code 26 USC 7609, 7610. are each amended by striking out “6427(e)(2)” and inserting in lieu thereof “6427(g)(2)”.

3. 1980

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

   Substituted · 26 U.S.C. § 7610(c)

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

   Source evidence

   Code amendment note
   Subsec. (c). 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)”.

4. 1983

   Surface Transportation Assistance Act of 1982

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

   Struck · 26 U.S.C. § 7610(c)

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

   Source evidence

   Code amendment note
   Subsec. (c). 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.

5. 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. § 7610(c)

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

   Source evidence

   Code amendment note
   Subsec. (c). 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)”.

6. 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. § 7610(c)

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

   2. Substituted · 26 U.S.C. § 7610(c)

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

   Source evidence

   Code amendment note
   Subsec. (c). 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)”.

   Effective date note
   Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

7. 1988

   Technical and Miscellaneous Revenue Act of 1988

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

   Changed · 26 U.S.C. § 7610(c)

   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
   Subsec. (c). 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.”

   Effective date note
   Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

8. 1988

   Technical and Miscellaneous Revenue Act of 1988

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

   Substituted · 26 U.S.C. § 7610(c)

   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)”.

   Effective date note
   Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

9 of 9 references resolved to an enrolled provision