Treasury Regulations (26 C.F.R.)
26 CFR § 301.7609-1
Special procedures for third-party summonses.
# (a)
In general—(1) Section 7609 requires the Internal Revenue Service (IRS) to follow special procedures when summoning a third party's testimony, records, or computer software source code. Except as provided in § 301.7609-2(b), the IRS must provide notice of a third-party summons to any person identified in the summons, other than the person summoned. A person entitled to notice of a third-party summons may intervene in any proceeding brought to enforce the summons or may bring a proceeding to quash the summons, regardless of whether they receive notice of the summons from the IRS pursuant to section 7609(a) and § 301.7609-2.
(2) Neither section 7609 nor the regulations hereunder limit the IRS's ability to obtain information, other than by summons, through formal or informal procedures authorized by sections 7601 and 7602.
# (b) Cross references.
See § 301.7609-2 for rules relating to persons who must be notified of a third-party summons and exceptions to the notification requirements. See § 301.7609-3 for rules relating to the rights and duties of summoned parties. See § 301.7609-4 for rules relating to actions to quash a summons or to intervene in a summons enforcement proceeding. See § 301.7609-5 for rules relating to the suspension of periods of limitations.
# (c) Records.
For purposes of §§ 301.7609-1 through 301.7609-5, the term records includes books, papers, or other data.
# (d) Effective/applicability date.
This section is applicable on April 30, 2008.
[T.D. 9395, 73 FR 23345, Apr. 30, 2008]
Source: view the official text
In this part (40 sections)
- 301.7507-9 · Termination of immunity.
- 301.7507-10 · Collection of tax after termination of immunity.
- 301.7507-11 · Exception of employment taxes.
- 301.7508-1 · Time for performing certain acts postponed by reason of…
- 301.7508A-1 · Postponement of certain tax-related deadlines by reasons…
- 301.7510-1 · Exemption from tax of domestic goods purchased for the…
- 301.7512-1 · Separate accounting for certain collected taxes.
- 301.7513-1 · Reproduction of returns and other documents.
- 301.7514-1 · Seals of office.
- 301.7515-1 · Special statistical studies and compilations on request.
- 301.7516-1 · Training and training aids on request.
- 301.7517-1 · Furnishing on request of statement explaining estate or…
- 301.7601-1 · Canvass of districts for taxable persons and objects.
- 301.7602-1 · Examination of books and witnesses.
- 301.7602-2 · Third party contacts.
- 301.7603-1 · Service of summons.
- 301.7603-2 · Third-party recordkeepers.
- 301.7604-1 · Enforcement of summons.
- 301.7605-1 · Time and place of examination.
- 301.7606-1 · Entry of premises for examination of taxable objects.
- 301.7609-1 · Special procedures for third-party summonses.
- 301.7609-2 · Notification of persons identified in third-party…
- 301.7609-3 · Duty of and protection for the summoned party.
- 301.7609-4 · Right to intervene; right to institute a proceeding to…
- 301.7609-5 · Suspension of periods of limitations.
- 301.7610-1 · Fees and costs for witnesses.
- 301.7611-1 · Questions and answers relating to church tax inquiries and…
- 301.7621-1 · Internal revenue districts.
- 301.7622-1 · Authority to administer oaths and certify.
- 301.7623-1 · General rules, submitting information on underpayments of…
- 301.7623-2 · Definitions.
- 301.7623-3 · Whistleblower administrative proceedings and appeals of…
- 301.7623-4 · Amount and payment of award.
- 301.7624-1 · Reimbursement to State and local law enforcement agencies.
- 301.7641-1 · Supervision of operations of certain manufacturers.
- 301.7654-1 · Coordination of U.S. and Guam individual income taxes.
- 301.7701-1 · Classification of organizations for federal tax purposes.
- 301.7701-2 · Business entities; definitions.
- 301.7701-3 · Classification of certain business entities.
- 301.7701-4 · Trusts.