26 C.F.R. § 301.7609-1 Special procedures for third-party summonses.
Title 26 - Internal Revenue
(a) In general. Section 7609 requires the Internal Revenue Service to follow special procedures when summoning the records of persons defined by section 7609(a)(3) as “third-party recordkeepers.” Under these special procedures, the person about whom information is being gathered must be notified in advance in many cases. If the person about whom information is being gathered has been given notice, that person has the right to institute, until and including the 20th day following the day such notice was served on or mailed to such notified person, a proceeding to quash the summons. During the time the validity of the summons is being litigated, the statutes of limitations are suspended under section 7609(e). Section 7609 does not restrict the authority under section 7602 (or under any other provision of law) to examine records and witnesses without serving a summons and without giving notice of an examination. Sections 301.7609–1 through 301.7609–5 relate to section 7609; §301.7609–2, discusses matters under sections 7609(a)(3) and 7609(i) relating to third-party recordkeepers; §301.7609–3 discusses matters under section 7609(b), relating to intervention rights; §301.7609–4 and the institution of a proceeding to quash; §301.7609–4 discusses matters under section 7609(c), relating to summonses excepted from the section 7609 procedures; and §301.7609–5 discusses matters under section 7609(e), relating to the suspension of the statute of limitations. (b) Effective dates. This section applies to summonses served after December 31, 1982. For the rules applicable to summonses issued on or after March 1, 1977 and served before January 1, 1983, see 26 CFR 301.7609–1 (revised as of April 1, 1984). [T.D. 8091, 51 FR 23054, June 25, 1986]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Discovery of Liability and Enforcement of Title
Examination and Inspection
§ 301.7609-1 Special procedures for third-party summonses.
