# 26 U.S.C. § 7603: Service of summons Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 7603(a)(1). ## § 7603(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. ## § 7603(b) Service by mail to third-party recordkeepers **§ 7603(b)(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. **§ 7603(b)(2) Third-party recordkeeper.** For purposes of paragraph (1), the term “third-party recordkeeper” means— **§ 7603(b)(2)(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)), **§ 7603(b)(2)(B)** any consumer reporting agency (as defined under section 603(f) of the Fair Credit Reporting Act (15 U.S.C. 1681a(f))), **§ 7603(b)(2)(C)** any person extending credit through the use of credit cards or similar devices, **§ 7603(b)(2)(D)** any broker (as defined in section 3(a)(4) of the Securities Exchange Act of 1934 (15 U.S.C. 78c(a)(4))), **§ 7603(b)(2)(E)** any attorney, **§ 7603(b)(2)(F)** any accountant, **§ 7603(b)(2)(G)** any barter exchange (as defined in section 6045(c)(3)), **§ 7603(b)(2)(H)** any regulated investment company (as defined in section 851) and any agent of such regulated investment company when acting as an agent thereof, **§ 7603(b)(2)(I)** any enrolled agent, and **§ 7603(b)(2)(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. ## Regulations - [Treas. Reg. § 301.7603-1](/26/reg/301.7603-1.md): Service of summons. (interprets § 7603) - [Treas. Reg. § 301.7603-2](/26/reg/301.7603-2.md): Third-party recordkeepers. (interprets § 7603) ## Final rules - [73 FR 23342](https://www.federalregister.gov/documents/2008/04/30/E8-9518/suspension-of-statutes-of-limitations-in-third-party-and-john-doe-summons-disputes-and-expansion-of) (2008): Suspension of Statutes of Limitations in Third-Party and John Doe Summons Disputes and Expansion of Taxpayers' Rights To Receive Notice and Seek Judicial Review of Third-Party Summonses ## Leading cases - [United States v. Richey, 632 F.3d 559 (9th Cir. 2011)](https://www.courtlistener.com/opinion/183261/united-states-v-richey/) ## Connections Cites: § 501 Exemption from tax on corporations, certain trusts, etc.; § 581 Definition of bank; § 851 Definition of regulated investment company; § 6045 Returns of brokers; § 6420 Gasoline used on farms; § 7612 Special procedures for summonses for computer software Cited by: § 7609 Special procedures for third-party summonses Derived from: 1939 § 3615(d) ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 902 - 1956-04-02: [Act Apr. 2, 1956, ch. 160](/26/act/1956-ch160.md), 70 Stat. 91 - 1956-06-29: [Act June 29, 1956, ch. 462](/26/act/1956-ch462.md), 70 Stat. 396 - 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 139 - 1970-05-21: [Pub. L. 91-258](/26/act/91-258.md), 84 Stat. 249 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834 - 1976-10-17: [Pub. L. 94-530](/26/act/94-530.md), 90 Stat. 2488 - 1978-11-06: [Pub. L. 95-599](/26/act/95-599.md), 92 Stat. 2760 - 1980-04-02: [Pub. L. 96-223](/26/act/96-223.md), 94 Stat. 278 - 1983-01-06: [Pub. L. 97-424](/26/act/97-424.md), 96 Stat. 2182 - 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 1007 - 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2778 - 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3576 - 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 754 - 2000-12-21: [Pub. L. 106-554](/26/act/106-554.md), 114 Stat. 2763