Title 26 — Internal Revenue CodeRelease 119-73
§7603 Service of summons
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter A— - Examination and Inspection › § 7603
Summary
A summons issued under sections 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 must be given by the Secretary either by handing a signed copy to the person named or by leaving it at that person’s last usual home. The server must sign a certificate saying how it was delivered, and that signed certificate is proof at any enforcement hearing. If the summons asks for books, papers, records, or other data, it is enough to describe those items with reasonable accuracy. A summons for records kept by a third-party recordkeeper can also be sent by certified or registered mail to that recordkeeper’s last known address. “Third-party recordkeeper” covers groups such as banks and credit unions; consumer reporting agencies; credit-card lenders; brokers; attorneys and accountants; barter exchanges; regulated investment companies and their agents; enrolled agents; and owners or developers of certain computer software source code.
Full Legal Text
Title 26, §7603
Internal Revenue Code — Source: USLM XML via OLRC
(a)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.
(b)(1)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.
(2)For purposes of paragraph (1), 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(f) 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,
(I)any enrolled agent, and
(J)any owner or developer of a computer software source code (as defined in section 7612(d)(2)).
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2000—Subsec. (b)(2)(A) to (G). Pub. L. 106–554 substituted a comma for semicolon at end. 1998—Subsec. (a). Pub. L. 105–206, § 3416(a), designated existing provisions as subsec. (a) and inserted heading. Subsec. (b). Pub. L. 105–206, § 3416(a), added subsec. (b). Subsec. (b)(2). Pub. L. 105–206, § 3413(c), added subpar. (J) and concluding provisions. 1988—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. Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”. 1986—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 substituted “6427(i)(2)” for “6427(h)(2)”. 1983—Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”. 1980—Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”. 1978—Pub. L. 95–599 substituted “6427(g)(2)” for “6427(f)(2)”. 1976—Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)”. Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1970—Pub. L. 91–258 inserted reference to section 6427(e)(2). 1965—Pub. L. 89–44 inserted reference to section 6424(d)(2). 1956—Act June 29, 1956, inserted reference to section 6421(f)(2). Act Apr. 2, 1956, inserted reference to section 6420(e)(2).
Statutory Notes and Related Subsidiaries
Effective Date
of 1998 AmendmentAmendment by section 3413(c) of Pub. L. 105–206 applicable to summonses issued, and software acquired, after July 22, 1998, see section 3413(e)(1) of Pub. L. 105–206, set out as an
Effective Date
note under section 7612 of this title. Pub. L. 105–206, title III, § 3416(b),
July 22, 1998, 112 Stat. 757, provided that: “The amendment 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 1988 AmendmentAmendment 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 AmendmentAmendment 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 AmendmentAmendment 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 AmendmentAmendment 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 AmendmentAmendment 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 AmendmentAmendment 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
of 1976 AmendmentAmendment by Pub. L. 94–530 effective Oct. 1, 1976, see section 1(d) of Pub. L. 94–530, set out as a note under section 4041 of this title.
Effective Date
of 1970 AmendmentAmendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.
Effective Date
of 1965 AmendmentAmendment by Pub. L. 89–44 effective Jan. 1, 1966, see section 701(a)(1), (2), of Pub. L. 89–44, set out as a note under section 4161 of this title.
Effective Date
of 1956 AmendmentAmendment by act
June 29, 1956, effective
June 29, 1956, see section 211 of act
June 29, 1956, set out as a note under section 4041 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7603
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73