
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7609]

 
                     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. 7609. Special procedures for third-party summonses


(a) Notice

                           (1) In general

        If any summons to which this section applies requires the giving 
    of testimony on or relating to, the production of any portion of 
    records made or kept on or relating to, or the production of any 
    computer software source code (as defined in 7612(d)(2)) with 
    respect to, any person (other than the person summoned) who is 
    identified 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 23rd 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 an explanation of the right 
    under subsection (b)(2) to bring a proceeding to quash the summons.

                      (2) Sufficiency of notice

        Such notice shall be sufficient if, on or before such third day, 
    such notice is served in the manner 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) Nature of summons

        Any summons to which this subsection applies (and any summons in 
    aid of collection described in subsection (c)(2)(D)) 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 proceeding to quash

                          (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) Proceeding to quash

        (A) In general

            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 begin a proceeding to quash such summons not 
        later than the 20th day after the day such notice is given in 
        the manner provided in subsection (a)(2). In any such 
        proceeding, the Secretary may seek to compel compliance with the 
        summons.

        (B) Requirement of notice to person summoned and to Secretary

            If any person begins a proceeding under subparagraph (A) 
        with respect to any summons, not later than the close of the 20-
        day period referred to in subparagraph (A) such person shall 
        mail by registered or certified mail a copy of the petition to 
        the person summoned and to such office as the Secretary may 
        direct in the notice referred to in subsection (a)(1).

        (C) Intervention; etc.

            Notwithstanding any other law or rule of law, the person 
        summoned shall have the right to intervene in any proceeding 
        under subparagraph (A). Such person shall be bound by the 
        decision in such proceeding (whether or not the person 
        intervenes in such proceeding).

(c) Summons to which section applies

                           (1) In general

        Except as provided in paragraph (2), this section shall apply to 
    any summons issued under paragraph (2) of section 7602(a) or under 
    section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7612.

                           (2) Exceptions

        This section 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) issued to determine whether or not records of the 
        business transactions or affairs of an identified person have 
        been made or kept;
            (C) issued solely to determine the identity of any person 
        having a numbered account (or similar arrangement) with a bank 
        or other institution described in section 7603(b)(2)(A);
            (D) issued in aid of the collection of--
                (i) an assessment made or judgment rendered against the 
            person with respect to whose liability the summons is 
            issued; or
                (ii) the liability at law or in equity of any transferee 
            or fiduciary of any person referred to in clause (i);

            (E)(i) issued by a criminal investigator of the Internal 
        Revenue Service in connection with the investigation of an 
        offense connected with the administration or enforcement of the 
        internal revenue laws; and
            (ii) served on any person who is not a third-party 
        recordkeeper (as defined in section 7603(b)); or
            (F) described in subsection (f) or (g).

                             (3) Records

        For purposes of this section, the term ``records'' includes 
    books, papers, and other data.

(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 close of the 23rd day after the day notice with 
    respect to the summons is given in the manner provided in subsection 
    (a)(2), or
        (2) where a proceeding under subsection (b)(2)(A) was begun 
    within the 20-day period referred to in such subsection and the 
    requirements of subsection (b)(2)(B) have been met, except in 
    accordance with an order of the court having jurisdiction of such 
    proceeding or with the consent of the person beginning the 
    proceeding to quash.

(e) Suspension of statute of limitations

                      (1) Subsection (b) action

        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.

         (2) Suspension after 6 months of service of summons

        In the absence of the resolution of the summoned party's 
    response to the summons, the running of any period of limitations 
    under section 6501 or under section 6531 with respect to any person 
    with respect to whose liability the summons is issued (other than a 
    person taking action as provided in subsection (b)) shall be 
    suspended for the period--
            (A) beginning on the date which is 6 months after the 
        service of such summons, and
            (B) ending with the final resolution of such response.

(f) Additional requirement in the case of a John Doe summons

    Any summons described in subsection (c)(1) 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 or testimony (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

    A summons is described in this subsection 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; etc.

                          (1) Jurisdiction

        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 any proceeding brought under 
    subsection (b)(2), (f), or (g). An order denying the petition shall 
    be deemed a final order which may be appealed.

     (2) Special rule for proceedings under subsections (f) and 
                                     (g)

        The determinations required to be made under subsections (f) and 
    (g) shall be made ex parte and shall be made solely on the petition 
    and supporting affidavits.

(i) Duty of summoned party

     (1) Recordkeeper must assemble records and be prepared to 
                               produce records

        On receipt of a summons to which this section applies for the 
    production of records, the summoned party shall proceed to assemble 
    the records requested, or such portion thereof as the Secretary may 
    prescribe, and shall be prepared to produce the records pursuant to 
    the summons on the day on which the records are to be examined.

          (2) Secretary may give summoned party certificate

        The Secretary may issue a certificate to the summoned party that 
    the period prescribed for beginning a proceeding to quash a summons 
    has expired and that no such proceeding began within such period, or 
    that the taxpayer consents to the examination.

           (3) Protection for summoned party who discloses

        Any summoned party, or agent or employee thereof, making a 
    disclosure of records or testimony pursuant to this section in good 
    faith reliance on the certificate of the Secretary or an order of a 
    court requiring production of records or the giving of such 
    testimony shall not be liable to any customer or other person for 
    such disclosure.

     (4) Notice of suspension of statute of limitations in the 
                         case of a John Doe summons

        In the case of a summons described in subsection (f) with 
    respect to which any period of limitations has been suspended under 
    subsection (e)(2), the summoned party shall provide notice of such 
    suspension to any person described in subsection (f).

(j) Use of summons not required

    Nothing in this section shall be construed to limit the Secretary's 
ability to obtain information, other than by summons, through formal or 
informal procedures authorized by sections 7601 and 7602.

(Added Pub. L. 94-455, title XII, Sec. 1205(a), Oct. 4, 1976, 90 Stat. 
1699; amended Pub. L. 95-599, title V, Sec. 505(c)(6), Nov. 6, 1978, 92 
Stat. 2760; Pub. L. 95-600, title VII, Sec. 703(l)(4), Nov. 6, 1978, 92 
Stat. 2943; Pub. L. 96-223, title II, Sec. 232(d)(4)(E), Apr. 2, 1980, 
94 Stat. 278; Pub. L. 97-248, title III, Secs. 311(b), 331(a)-(d), 
332(a), Sept. 3, 1982, 96 Stat. 601, 620, 621; Pub. L. 97-424, title V, 
Sec. 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98-369, div. A, 
title VII, Sec. 714(i), title IX, Sec. 911(d)(2)(G), July 18, 1984, 98 
Stat. 962, 1007; Pub. L. 98-620, title IV, Sec. 402(28)(D), Nov. 8, 
1984, 98 Stat. 3359; Pub. L. 99-514, title VI, Sec. 656(a), title XV, 
Sec. 1561(a), (b), title XVII, Sec. 1703(e)(2)(G), Oct. 22, 1986, 100 
Stat. 2299, 2761, 2778; Pub. L. 100-647, title I, Secs. 1015(l)(1), (2), 
1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3571, 3572, 3576, 3577; Pub. 
L. 104-168, title X, Sec. 1001(a), July 30, 1996, 110 Stat. 1467; Pub. 
L. 105-206, title III, Sec. 3415(a)-(c), July 22, 1998, 112 Stat. 755.)


                            Prior Provisions

    A prior section 7609 was renumbered section 7613 of this title.


                               Amendments

    1998--Subsec. (a)(1). Pub. L. 105-206, Sec. 3415(a), reenacted 
heading without change and in text substituted ``If any summons to which 
this section applies requires the giving of testimony on or relating to, 
the production of any portion of records made or kept on or relating to, 
or the production of any computer software source code (as defined in 
7612(d)(2)) with respect to, any person (other than the person summoned) 
who is identified in the summons, then'' for ``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''.
    Subsec. (a)(3). Pub. L. 105-206, Sec. 3415(c)(1), redesignated par. 
(5) as (3), substituted ``subsection (c)(2)(D)'' for ``subsection 
(c)(2)(B)'', and struck out heading and text of former par. (3). Text 
read as follows: ``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;
        ``(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.''
    Subsec. (a)(4). Pub. L. 105-206, Sec. 3415(c)(1), struck out heading 
and text of par. (4). Text read as follows: ``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).''
    Subsec. (a)(5). Pub. L. 105-206, Sec. 3415(c)(1), redesignated par. 
(5) as (3).
    Subsec. (c). Pub. L. 105-206, Sec. 3415(c)(2), reenacted heading 
without change and amended text generally, substituting present 
provisions for provisions which had: in par. (1) declared a general rule 
of including within subsection summons issued under sections 6420(e)(2), 
6421(g)(2), 6427(j)(2), or 7602(a)(2); in par. (2) set forth exceptions 
where summons was solely to determine identity of person having a 
numbered account, or was in aid of collection of liability of person 
against whom assessment or judgment had been made, or his transferee or 
fiduciary; and in par. (3) defined ``records'' and declared that summons 
requiring testimony about records would be treated as summons requiring 
production of such records.
    Subsec. (e)(2). Pub. L. 105-206, Sec. 3415(c)(3), substituted 
``summoned party's response to the summons'' for ``third-party 
recordkeeper's response to the summons described in subsection (c), or 
the summoned party's response to a summons described in subsection 
(f)''.
    Subsec. (f). Pub. L. 105-206, Sec. 3415(c)(4)(A), substituted 
``subsection (c)(1)'' for ``subsection (c)'' in introductory provisions.
    Subsec. (f)(3). Pub. L. 105-206, Sec. 3415(c)(4)(B), inserted ``or 
testimony'' after ``records''.
    Subsec. (g). Pub. L. 105-206, Sec. 3415(c)(5), substituted ``A 
summons is described in this subsection if'' for ``In the case of any 
summons described in subsection (c), the provisions of subsections 
(a)(1) and (b) shall not apply if''.
    Subsec. (i). Pub. L. 105-206, Sec. 3415(c)(6)(A), struck out 
``third-party recordkeeper and'' after ``Duty of'' in heading.
    Subsec. (i)(1). Pub. L. 105-206, Sec. 3415(c)(6)(B), substituted 
``to which this section applies for the production of records, the 
summoned party'' for ``described in subsection (c), the third-party 
recordkeeper''.
    Subsec. (i)(2). Pub. L. 105-206, Sec. 3415(c)(6)(C), substituted 
``summoned party'' for ``recordkeeper'' in heading and ``the summoned 
party'' for ``the third-party recordkeeper'' in text.
    Subsec. (i)(3). Pub. L. 105-206, Sec. 3415(c)(6)(D), substituted 
``summoned party'' for ``recordkeeper'' in heading and amended text of 
par. (3) generally. Prior to amendment, text read as follows: ``Any 
third-party recordkeeper, or agent or employee thereof, making a 
disclosure of records pursuant to this section in good-faith reliance on 
the certificate of the Secrtetary or an order of a court requiring 
production of records shall not be liable to any customer or other 
person for such disclosure.''
    Subsec. (j). Pub. L. 105-206, Sec. 3415(b), added subsec. (j).
    1996--Subsec. (a)(3)(I). Pub. L. 104-168 added subpar. (I).
    1988--Subsec. (c)(1). 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)''.
    Subsec. (e)(2). Pub. L. 100-647, Sec. 1015(l)(1), inserted ``or the 
summoned party's response to a summons described in subsection (f),'' 
after ``the summons described in subsection (c),'' and substituted ``the 
summons is issued'' for ``the summons is issued other''.
    Subsec. (i). Pub. L. 100-647, Sec. 1015(l)(2)(B), inserted ``and 
summoned party'' after ``recordkeeper'' in heading.
    Subsec. (i)(4). Pub. L. 100-647, Sec. 1015(l)(2)(A), substituted 
``the summoned party'' for ``the third-party recordkeeper''.
    1986--Subsec. (a)(3)(H). Pub. L. 99-514, Sec. 656(a), added subpar. 
(H).
    Subsec. (c)(1). Pub. L. 99-514, Sec. 1703(e)(2)(G), as amended by 
Pub. L. 100-647, Sec. 1017(c)(12), substituted ``6427(j)(2)'' for 
``6427(i)(2)''.
    Subsec. (e). Pub. L. 99-514, Sec. 1561(a), amended subsec. (e) 
generally, designating existing provisions as par. (1), inserting 
heading, and adding par. (2).
    Subsec. (i)(4). Pub. L. 99-514, Sec. 1561(b), added par. (4).
    1984--Subsec. (c)(1). Pub. L. 98-369, Sec. 714(i), substituted 
``7602(a)'' for ``7602''.
    Pub. L. 98-369, Sec. 911(d)(2)(G), substituted ``6427(i)(2)'' for 
``6427(h)(2)''.
    Subsec. (h)(3). Pub. L. 98-620 struck out par. (3) which had 
provided that except as to cases the court considered to be of greater 
importance, proceedings brought for the enforcement of any summons, or 
proceedings under this section, and appeals, would take precedence on 
the docket over all other cases and would be assigned for hearing and 
decided at the earliest practicable date.
    1983--Subsec. (c)(1). Pub. L. 97-424 struck out ``6424(d)(2),'' 
after ``6421(f)(2),''.
    1982--Subsec. (a)(1). Pub. L. 97-248, Sec. 331(d)(1), substituted 
``the 23rd day'' for ``the 14th day'', and substituted ``an explanation 
of the right under subsection (b)(2) to bring a proceeding to quash the 
summons'' for ``directions for staying compliance with the summons under 
subsection (b)(2)'' at the end.
    Subsec. (a)(3)(G). Pub. L. 97-248, Sec. 311(b), added subpar. (G).
    Subsec. (b). Pub. L. 97-248, Sec. 331(a), (d)(2), substituted 
``right to proceeding to quash'' for ``right to stay compliance'' in 
heading, and in par. (2) substituted ``Proceeding to quash'' for ``Right 
to stay compliance'' as par. (2) heading, designated former undesignated 
matter as subpar. (A), in (A) as so designated substituted provisions 
giving persons entitled to notice 20 days to begin a proceeding to 
quash, for provisions giving persons entitled to notice the right to 
stay compliance if they complied with the provisions of former subpars. 
(A) and (B) within 14 days, and inserted provision that the Secretary 
may seek to compel compliance with the summons, struck out former 
subpar. (A) which provided that notice to the person summoned not to 
comply with the summons be given in writing, in subpar. (B) substituted 
provisions that copies of the petition in the proceeding to quash the 
summons be mailed within the 20-day period, for provisions that copies 
of the notice not to comply with the summons be mailed, and added 
subpar. (C).
    Subsec. (d). Pub. L. 97-248, Sec. 331(b), substituted in par. (1) 
provision that, no examination of records be made before the close of 
the 23rd day after the notice of summons, for provision that the 
examination may not be made before the end of the former 14-day period 
allowed for notice to be given to the person summoned not to comply, and 
in par. (2) substituted ``where a proceeding under subsection (b)(2)(A) 
was begun within the 20-day period referred to in such subsection and 
the requirements of subsection (b)(2)(B) have been met,'' for ``when the 
requirements of subsection (b)(2) have been met,'' and ``of the court 
having jurisdiction of such proceeding or with the consent of the person 
beginning the proceeding to quash'' for ``issued by a court of competent 
jurisdiction authorizing examination of such records or with the consent 
of the person staying compliance''.
    Subsec. (h). Pub. L. 97-248, Sec. 331(c), inserted ``; etc.'' after 
``court'' in heading, in par. (1) added heading and substituted ``any 
proceeding'' for ``proceedings'' after ``determine'', substituted 
``subsection (b)(2), (f), or (g)'' for ``subsections (f) or (g)'', 
designated former second sentence of par. (1) as par. (2) and added 
heading, redesignated former par. (2) as (3) and in par. (3) as so 
redesignated, added heading and substituted ``all other cases'' for 
``all cases''.
    Subsec. (i). Pub. L. 97-248, Sec. 332(a), added subsec. (i).
    1980--Subsec. (c)(1). Pub. L. 96-223 substituted ``6427(h)(2)'' for 
``6427(g)(2)''.
    1978--Subsec. (c)(1). Pub. L. 95-600 which purported to substitute 
``6427(f)(2)'' for ``6427(e)(2)'' was not executed in view of the 
amendment made by Pub. L. 95-599. See below.
    Pub. L. 95-599 substituted ``6427(g)(2)'' for ``6427(e)(2)''.


                    Effective Date of 1998 Amendment

    Pub. L. 105-206, title III, Sec. 3415(d), July 22, 1998, 112 Stat. 
756, provided that: ``The amendments 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 1996 Amendment

    Section 1001(b) of Pub. L. 104-168 provided that: ``The amendment 
made by subsection (a) [amending this section] shall apply to summonses 
issued after the date of the enactment of this Act [July 30, 1996].''


                    Effective Date of 1988 Amendment

    Section 1015(l)(3) of Pub. L. 100-647 provided that: ``The 
amendments made by this subsection [amending this section] shall take 
effect on the date of the enactment of this Act [Nov. 10, 1988].''
    Amendment by section 1017(c)(9), (12) of 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

    Section 656(b) of Pub. L. 99-514 provided that: ``The amendment made 
by subsection (a) [amending this section] shall apply to summonses 
served after the date of the enactment of this Act [Oct. 22, 1986].''
    Section 1561(c) of Pub. L. 99-514 provided that: ``The amendments 
made by this section [amending this section] shall take effect on the 
date of the enactment of this Act [Oct. 22, 1986].''
    Amendment by section 1703(e)(2)(G) of 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 Amendments

    Amendment by Pub. L. 98-620 not applicable to cases pending on Nov. 
8, 1984, see section 403 of Pub. L. 98-620, set out as an Effective Date 
note under section 1657 of Title 28, Judiciary and Judicial Procedure.
    Amendment by section 714(i) of Pub. L. 98-369 effective as if 
included in the provision of the Tax Equity and Fiscal Responsibility 
Act of 1982, Pub. L. 97-248, to which such amendment relates, see 
section 715 of Pub. L. 98-369, set out as a note under section 31 of 
this title.
    Amendment by section 911(d)(2)(G) of 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 1982 Amendment

    Section 311(c)(2) of Pub. L. 97-248 provided that: ``The amendments 
made by subsection (b) [amending this section] shall apply to summonses 
served after December 31, 1982.''
    Section 331(e) of Pub. L. 97-248 provided that: ``The amendments 
made by this section [amending this section] shall apply to summonses 
served after December 31, 1982.''
    Section 332(b) of Pub. L. 97-248 provided that: ``The amendment made 
by subsection (a) [amending this section] shall apply to summonses 
served after December 31, 1982.''


                    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 Amendments

    Amendment by Pub. L. 95-600 effective Oct. 4, 1976, see section 
703(r) of Pub. L. 95-600, set out a note under section 46 of this title.
    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

    Section 1205(c) of Pub. L. 94-455, as amended by Pub. L. 94-528, 
Sec. 2(b), Oct. 17, 1976, 90 Stat. 2483, provided that: ``The amendments 
made by this section [enacting this section and section 7610 of this 
title] shall apply with respect to any summons issued after February 28, 
1977.''

                  Section Referred to in Other Sections

    This section is referred to in section 7611 of this title.
