§ 7603 Service of summons

OLRC 119-134 · eCFR 2026-10-19 · 2 regs · 14 amending Acts · cited by 1 sections

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 14 Acts · From 1939 Code § 3615(d)

1954195619651970197619781980198319841986198819982000(a) In general(b) Service by mail to third-party recordkeepers
Connections Cited by 1 · Cites 6
§ 7603 Service of summons
§ 301.7603-1 Service of summons.§ 301.7603-2 Third-party recordkeepers.
Amended 1956, 1965, 1970, 1976, 1978, 1980, 1983, 1984, 1986, 1988
  • 1988 Pub. L. 100-647 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.
  • 1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”.
  • 1986 Pub. L. 99-514 Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)”.
  • 1984 Pub. L. 98-369 Pub. L. 98–369 substituted “6427(i)(2)” for “6427(h)(2)”.
  • 1983 Pub. L. 97-424 Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”.
  • 1980 Pub. L. 96-223 Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”.
  • 1978 Pub. L. 95-599 Pub. L. 95–599 substituted “6427(g)(2)” for “6427(f)(2)”.
  • 1976 Pub. L. 94-530 Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)”.
  • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
  • 1970 Pub. L. 91-258 Pub. L. 91–258 inserted reference to section 6427(e)(2).
  • 1965 Pub. L. 89-44 Pub. L. 89–44 inserted reference to section 6424(d)(2).
  • 1956 Act June 29, 1956, inserted reference to section 6421(f)(2).
  • 1956 Act Apr. 2, 1956, inserted reference to section 6420(e)(2).
Final rules 1

    (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.

    Amended 1998
    • 1998 Pub. L. 105-206 Pub. L. 105–206, § 3416(a), designated existing provisions as subsec. (a) and inserted heading.

    Cases: United States v. Richey, 632 F.3d 559 (9th Cir. 2011)

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      (b) Service by mail to third-party recordkeepers

      Amended 1998
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        (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.

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          (2) Third-party recordkeeper For purposes of paragraph (1), the term “third-party recordkeeper” means—

          Amended 1998
          • 1998 Pub. L. 105-206 Pub. L. 105–206, § 3413(c), added subpar. (J) and concluding provisions.
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            (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)),

            Amended 2000
            • 2000 Pub. L. 106-554 Pub. L. 106–554 substituted a comma for semicolon at end.
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              (B) any consumer reporting agency (as defined under section 603(f) of the Fair Credit Reporting Act (15 U.S.C. 1681a(f))),

              Amended 2000
              • 2000 Pub. L. 106-554 Pub. L. 106–554 substituted a comma for semicolon at end.

              (C) any person extending credit through the use of credit cards or similar devices,

              Amended 2000
              • 2000 Pub. L. 106-554 Pub. L. 106–554 substituted a comma for semicolon at end.
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                (D) any broker (as defined in section 3(a)(4) of the Securities Exchange Act of 1934 (15 U.S.C. 78c(a)(4))),

                Amended 2000
                • 2000 Pub. L. 106-554 Pub. L. 106–554 substituted a comma for semicolon at end.

                (E) any attorney,

                Amended 2000
                • 2000 Pub. L. 106-554 Pub. L. 106–554 substituted a comma for semicolon at end.
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                  (F) any accountant,

                  Amended 2000
                  • 2000 Pub. L. 106-554 Pub. L. 106–554 substituted a comma for semicolon at end.
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                    (G) any barter exchange (as defined in section 6045(c)(3)),

                    Amended 2000
                    • 2000 Pub. L. 106-554 Pub. L. 106–554 substituted a comma for semicolon at end.

                    (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

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

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                        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.