§7609 Special procedures for third-party summonses

A prior section 7609 was renumbered section 7613 of this title.

2019—Subsec. (f). Pub. L. 116–25 inserted concluding provisions. 2005—Subsec. (c)(2)(D) to (F). Pub. L. 109–135, § 408(a)(1), inserted “or” at end of subpar. (D), substituted period for “; or” at end of subpar. (E), and struck out subpar. (F) which read as follows: “described in subsection (f) or (g).” Subsec. (c)(3), (4). Pub. L. 109–135, § 408(a)(2), added par. (3) and redesignated former par. (3) as (4). 1998—Subsec. (a)(1). Pub. L. 105–206, § 3415(a), reenacted heading without change and in text substituted “If any summons to which this section applies requires the giving of testimony on or relating to, the production of any portion of records made or kept on or relating to, or the production of any computer software source code (as defined in 7612(d)(2)) with respect to, any person (other than the person summoned) who is identified in the summons, then” for “If— “(A) any summons described in subsection (c) is served on any person who is a third-party recordkeeper, and “(B) the summons requires the production of any portion of records made or kept of the business transactions or affairs of any person (other than the person summoned) who is identified in the description of the records contained in the summons, then”. Subsec. (a)(3). Pub. L. 105–206, § 3415(c)(1), redesignated par. (5) as (3), substituted “subsection (c)(2)(D)” for “subsection (c)(2)(B)”, and struck out heading and text of former par. (3). Text read as follows: “For purposes of this subsection, 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(d) 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; and “(I) any enrolled agent.” Subsec. (a)(4). Pub. L. 105–206, § 3415(c)(1), struck out heading and text of par. (4). Text read as follows: “Paragraph (1) shall not apply to any summons— “(A) served on the person with respect to whose liability the summons is issued, or any officer or employee of such person, “(B) to determine whether or not records of the business transactions or affairs of an identified person have been made or kept, or “(C) described in subsection (f).” Subsec. (a)(5). Pub. L. 105–206, § 3415(c)(1), redesignated par. (5) as (3). Subsec. (c). Pub. L. 105–206, § 3415(c)(2), reenacted heading without change and amended text generally, substituting present provisions for provisions which had: in par. (1) declared a general rule of including within subsection summons issued under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602(a)(2); in par. (2) set forth exceptions where summons was solely to determine identity of person having a numbered account, or was in aid of collection of liability of person against whom assessment or judgment had been made, or his transferee or fiduciary; and in par. (3) defined “records” and declared that summons requiring testimony about records would be treated as summons requiring production of such records. Subsec. (e)(2). Pub. L. 105–206, § 3415(c)(3), substituted “summoned party’s response to the summons” for “third-party recordkeeper’s response to the summons described in subsection (c), or the summoned party’s response to a summons described in subsection (f)”. Subsec. (f). Pub. L. 105–206, § 3415(c)(4)(A), substituted “subsection (c)(1)” for “subsection (c)” in introductory provisions. Subsec. (f)(3). Pub. L. 105–206, § 3415(c)(4)(B), inserted “or testimony” after “records”. Subsec. (g). Pub. L. 105–206, § 3415(c)(5), substituted “A summons is described in this subsection if” for “In the case of any summons described in subsection (c), the provisions of subsections (a)(1) and (b) shall not apply if”. Subsec. (i). Pub. L. 105–206, § 3415(c)(6)(A), struck out “third-party recordkeeper and” after “Duty of” in heading. Subsec. (i)(1). Pub. L. 105–206, § 3415(c)(6)(B), substituted “to which this section applies for the production of records, the summoned party” for “described in subsection (c), the third-party recordkeeper”. Subsec. (i)(2). Pub. L. 105–206, § 3415(c)(6)(C), substituted “summoned party” for “recordkeeper” in heading and “the summoned party” for “the third-party recordkeeper” in text. Subsec. (i)(3). Pub. L. 105–206, § 3415(c)(6)(D), substituted “summoned party” for “recordkeeper” in heading and amended text of par. (3) generally. Prior to amendment, text read as follows: “Any third-party recordkeeper, or agent or employee thereof, making a disclosure of records pursuant to this section in good-faith reliance on the certificate of the Secrtetary or an order of a court requiring production of records shall not be liable to any customer or other person for such disclosure.” Subsec. (j). Pub. L. 105–206, § 3415(b), added subsec. (j). 1996—Subsec. (a)(3)(I). Pub. L. 104–168 added subpar. (I). 1988—Subsec. (c)(1). 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)”. Subsec. (e)(2). Pub. L. 100–647, § 1015(l)(1), inserted “or the summoned party’s response to a summons described in subsection (f),” after “the summons described in subsection (c),” and substituted “the summons is issued” for “the summons is issued other”. Subsec. (i). Pub. L. 100–647, § 1015(l)(2)(B), inserted “and summoned party” after “recordkeeper” in heading. Subsec. (i)(4). Pub. L. 100–647, § 1015(l)(2)(A), substituted “the summoned party” for “the third-party recordkeeper”. 1986—Subsec. (a)(3)(H). Pub. L. 99–514, § 656(a), added subpar. (H). Subsec. (c)(1). Pub. L. 99–514, § 1703(e)(2)(G), as amended by Pub. L. 100–647, § 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)”. Subsec. (e). Pub. L. 99–514, § 1561(a), amended subsec. (e) generally, designating existing provisions as par. (1), inserting heading, and adding par. (2). Subsec. (i)(4). Pub. L. 99–514, § 1561(b), added par. (4). 1984—Subsec. (c)(1). Pub. L. 98–369, § 714(i), substituted “7602(a)” for “7602”. Pub. L. 98–369, § 911(d)(2)(G), substituted “6427(i)(2)” for “6427(h)(2)”. Subsec. (h)(3). Pub. L. 98–620 struck out par. (3) which had provided that except as to cases the court considered to be of greater importance, proceedings brought for the

of any summons, or proceedings under this section, and appeals, would take precedence on the docket over all other cases and would be assigned for hearing and decided at the earliest practicable date. 1983—Subsec. (c)(1). Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”. 1982—Subsec. (a)(1). Pub. L. 97–248, § 331(d)(1), substituted “the 23rd day” for “the 14th day”, and substituted “an explanation of the right under subsection (b)(2) to bring a proceeding to quash the summons” for “directions for staying compliance with the summons under subsection (b)(2)” at the end. Subsec. (a)(3)(G). Pub. L. 97–248, § 311(b), added subpar. (G). Subsec. (b). Pub. L. 97–248, § 331(a), (d)(2), substituted “right to proceeding to quash” for “right to stay compliance” in heading, and in par. (2) substituted “Proceeding to quash” for “Right to stay compliance” as par. (2) heading, designated former undesignated matter as subpar. (A), in (A) as so designated substituted provisions giving persons entitled to notice 20 days to begin a proceeding to quash, for provisions giving persons entitled to notice the right to stay compliance if they complied with the provisions of former subpars. (A) and (B) within 14 days, and inserted provision that the Secretary may seek to compel compliance with the summons, struck out former subpar. (A) which provided that notice to the person summoned not to comply with the summons be given in writing, in subpar. (B) substituted provisions that copies of the petition in the proceeding to quash the summons be mailed within the 20-day period, for provisions that copies of the notice not to comply with the summons be mailed, and added subpar. (C). Subsec. (d). Pub. L. 97–248, § 331(b), substituted in par. (1) provision that, no examination of records be made before the close of the 23rd day after the notice of summons, for provision that the examination may not be made before the end of the former 14-day period allowed for notice to be given to the person summoned not to comply, and in par. (2) substituted “where a proceeding under subsection (b)(2)(A) was begun within the 20-day period referred to in such subsection and the requirements of subsection (b)(2)(B) have been met,” for “when the requirements of subsection (b)(2) have been met,” and “of the court having jurisdiction of such proceeding or with the consent of the person beginning the proceeding to quash” for “issued by a court of competent jurisdiction authorizing examination of such records or with the consent of the person staying compliance”. Subsec. (h). Pub. L. 97–248, § 331(c), inserted “; etc.” after “court” in heading, in par. (1) added heading and substituted “any proceeding” for “proceedings” after “determine”, substituted “subsection (b)(2), (f), or (g)” for “subsections (f) or (g)”, designated former second sentence of par. (1) as par. (2) and added heading, redesignated former par. (2) as (3) and in par. (3) as so redesignated, added heading and substituted “all other cases” for “all cases”. Subsec. (i). Pub. L. 97–248, § 332(a), added subsec. (i). 1980—Subsec. (c)(1). Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”. 1978—Subsec. (c)(1). Pub. L. 95–600 which purported to substitute “6427(f)(2)” for “6427(e)(2)” was not executed in view of the amendment made by Pub. L. 95–599. See below. Pub. L. 95–599 substituted “6427(g)(2)” for “6427(e)(2)”.

of 2019 Amendment Pub. L. 116–25, title I, § 1204(b), July 1, 2019, 133 Stat. 989, provided that: “The

made by this section [amending this section] shall apply to summonses served after the date that is 45 days after the date of the enactment of this Act [July 1, 2019].”

of 2005 Amendment Pub. L. 109–135, title IV, § 408(b), Dec. 21, 2005, 119 Stat. 2635, provided that: “The

made by this section [amending this section] shall take effect as if included in section 3415 of the Internal Revenue Service Restructuring and Reform Act of 1998 [Pub. L. 105–206].”

of 1998 Amendment Pub. L. 105–206, title III, § 3415(d), July 22, 1998, 112 Stat. 756, provided that: “The

made by this section [amending this section] shall apply to summonses served after the date of the enactment of this Act [July 22, 1998].”

of 1988 Amendment Pub. L. 100–647, title I, § 1015(l)(3), Nov. 10, 1988, 102 Stat. 3572, provided that: “The

made by this subsection [amending this section] shall take effect on the date of the enactment of this Act [Nov. 10, 1988].” Amendment by section 1017(c)(9), (12) of 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.

of 1986 Amendment Pub. L. 99–514, title VI, § 656(b), Oct. 22, 1986, 100 Stat. 2299, provided that: “The amendment made by subsection (a) [amending this section] shall apply to summonses served after the date of the enactment of this Act [Oct. 22, 1986].” Pub. L. 99–514, title XV, § 1561(c), Oct. 22, 1986, 100 Stat. 2761, provided that: “The

made by this section [amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 1986].” Amendment by section 1703(e)(2)(G) of 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.

of 1984

Amendment by Pub. L. 98–620 not applicable to cases pending on Nov. 8, 1984, see section 403 of Pub. L. 98–620, set out as an

note under section 1657 of Title 28, Judiciary and Judicial Procedure. Amendment by section 714(i) of Pub. L. 98–369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 715 of Pub. L. 98–369, set out as a note under section 31 of this title. Amendment by section 911(d)(2)(G) of 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.

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.

of 1982 Amendment Pub. L. 97–248, title III, § 311(c)(2), Sept. 3, 1982, 96 Stat. 601, provided that: “The

made by subsection (b) [amending this section] shall apply to summonses served after December 31, 1982.” Pub. L. 97–248, title III, § 331(e), Sept. 3, 1982, 96 Stat. 621, provided that: “The

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.

of 1978

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out a note under section 46 of this title. 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.

Pub. L. 94–455, title XII, § 1205(c), Oct. 4, 1976, 90 Stat. 1703, as amended by Pub. L. 94–528, § 2(b), Oct. 17, 1976, 90 Stat. 2483, provided that: “The

made by this section [enacting this section and section 7610 of this title] shall apply with respect to any summons issued after February 28, 1977.”