(B)The term “summons” means any summons issued under subsection (a) of this section which requires the production of records or the giving of testimony relating to records. Such term does not mean any summons issued to aid in the collection of the liability of any person against whom an assessment has been made or judgment rendered.


19 USC § 1509(d)(1)(B)

Scoping language

None: Default is title Scope
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