
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7610]

 
                     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. 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(g)(2), 6427(j)(2), or 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. 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.)


                               Amendments

    1988--Subsec. (c). 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--Subsec. (c). Pub. L. 99-514, as amended by Pub. L. 100-647, 
Sec. 1017(c)(12), substituted ``6427(j)(2)'' for ``6427(i)(2)''.
    1984--Subsec. (c). Pub. L. 98-369 substituted ``6427(i)(2)'' for 
``6427(h)(2)''.
    1983--Subsec. (c). Pub. L. 97-424 struck out ``6424(d)(2),'' after 
``6421(f)(2),''.
    1980--Subsec. (c). Pub. L. 96-223 substituted ``6427(h)(2)'' for 
``6427(g)(2)''.
    1978--Subsec. (c). Pub. L. 95-599 substituted ``6427(g)(2)'' for 
``6427(e)(2)''.


                    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.
