
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-554 Section 1(a)(7)]
[CITE: 26USC7603]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
       CHAPTER 78--DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
 
                Subchapter A--Examination and Inspection
 
Sec. 7603. Service of summons


(a) In general

    A summons issued under section 6420(e)(2), 6421(g)(2), 6427(j)(2), 
or 7602 shall be served by the Secretary, by an attested copy delivered 
in hand to the person to whom it is directed, or left at his last and 
usual place of abode; and the certificate of service signed by the 
person serving the summons shall be evidence of the facts it states on 
the hearing of an application for the enforcement of the summons. When 
the summons requires the production of books, papers, records, or other 
data, it shall be sufficient if such books, papers, records, or other 
data are described with reasonable certainty.

(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,
            (I) any enrolled agent, and
            (J) any owner or developer of a computer software source 
        code (as defined in section 7612(d)(2)).

    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.

(Aug. 16, 1954, ch. 736, 68A Stat. 902; Apr. 2, 1956, ch. 160, 
Sec. 4(i), 70 Stat. 91; June 29, 1956, ch. 462, title II, 
Sec. 208(d)(4), 70 Stat. 396; Pub. L. 89-44, title II, Sec. 202(c)(4), 
June 21, 1965, 79 Stat. 139; Pub. L. 91-258, title II, Sec. 207(d)(9), 
May 21, 1970, 84 Stat. 249; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94-530, 
Sec. 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95-599, title V, 
Sec. 505(c)(5), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96-223, title II, 
Sec. 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97-424, title V, 
Sec. 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98-369, div. A, 
title IX, Sec. 911(d)(2)(G), July 18, 1984, 98 Stat. 1007; Pub. L. 99-
514, title XVII, Sec. 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. 
L. 100-647, title I, Sec. 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 
3576, 3577; Pub. L. 105-206, title III, Secs. 3413(c), 3416(a), July 22, 
1998, 112 Stat. 754, 756; Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Sec. 319(26)], Dec. 21, 2000, 114 Stat. 2763, 2763A-648.)


                               Amendments

    2000--Subsec. (b)(2)(A) to (G). Pub. L. 106-554 substituted a comma 
for semicolon at end.
    1998--Subsec. (a). Pub. L. 105-206, Sec. 3416(a), designated 
existing provisions as subsec. (a) and inserted heading.
    Subsec. (b). Pub. L. 105-206, Sec. 3416(a), added subsec. (b).
    Subsec. (b)(2). Pub. L. 105-206, Sec. 3413(c), added subpar. (J) and 
concluding provisions.
    1988--Pub. L. 100-647, Sec. 1017(c)(12), made technical correction 
to language of Pub. L. 99-514, Sec. 1703(e)(2)(G), see 1986 Amendment 
note below.
    Pub. L. 100-647, Sec. 1017(c)(9), substituted ``6421(g)(2)'' for 
``6421(f)(2)''.
    1986--Pub. L. 99-514, as amended by Pub. L. 100-647, 
Sec. 1017(c)(12), substituted ``6427(j)(2)'' for ``6427(i)(2)''.
    1984--Pub. L. 98-369 substituted ``6427(i)(2)'' for ``6427(h)(2)''.
    1983--Pub. L. 97-424 struck out ``6424(d)(2),'' after 
``6421(f)(2),''.
    1980--Pub. L. 96-223 substituted ``6427(h)(2)'' for ``6427(g)(2)''.
    1978--Pub. L. 95-599 substituted ``6427(g)(2)'' for ``6427(f)(2)''.
    1976--Pub. L. 94-530 substituted ``6427(f)(2)'' for ``6427(e)(2)''.
    Pub. L. 94-455 struck out ``or his delegate'' after ``Secretary''.
    1970--Pub. L. 91-258 inserted reference to section 6427(e)(2).
    1965--Pub. L. 89-44 inserted reference to section 6424(d)(2).
    1956--Act June 29, 1956, inserted reference to section 6421(f)(2).
    Act Apr. 2, 1956, inserted reference to section 6420(e)(2).


                    Effective Date of 1998 Amendment

    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, Sec. 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].''


                    Effective Date of 1988 Amendment

    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.


                    Effective Date of 1986 Amendment

    Amendment by Pub. L. 99-514 applicable to gasoline removed (as 
defined in section 4082 of this title as amended by section 1703 of Pub. 
L. 99-514) after Dec. 31, 1987, see section 1703(h) of Pub. L. 99-514, 
set out as a note under section 4081 of this title.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 effective Aug. 1, 1984, see section 
911(e) of Pub. L. 98-369, set out as a note under section 6427 of this 
title.


                    Effective Date of 1983 Amendment

    Amendment by Pub. L. 97-424 applicable with respect to articles sold 
after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set out as a 
note under section 34 of this title.


                    Effective Date of 1980 Amendment

    Amendment by Pub. L. 96-223 effective Jan. 1, 1979, see section 
232(h)(2) of Pub. L. 96-223, set out as a note under section 6427 of 
this title.


                    Effective Date of 1978 Amendment

    Amendment by Pub. L. 95-599 effective Jan. 1, 1979, see section 
505(d) of Pub. L. 95-599, set out as a note under section 6427 of this 
title.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-530 effective Oct. 1, 1976, see section 1(d) 
of Pub. L. 94-530, set out as a note under section 4041 of this title.


                    Effective Date of 1970 Amendment

    Amendment by Pub. L. 91-258 effective July 1, 1970, see section 
211(a) of Pub. L. 91-258, set out as a note under section 4041 of this 
title.


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section 
701(a)(1), (2), of Pub. L. 89-44, set out as a note under section 4161 
of this title.


                    Effective Date of 1956 Amendment

    Amendment by act June 29, 1956, effective June 29, 1956, see section 
211 of act June 29, 1956, set out as a note under section 4041 of this 
title.

                  Section Referred to in Other Sections

    This section is referred to in sections 6038A, 6038C, 6048, 7210, 
7604, 7609 of this title.
