26 U.S. Code § 7603 - Service of summons
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.
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.
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.
Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(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).
Amendment 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.
Amendment 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.
Amendment 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.
Amendment 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.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
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- Method of Delivery : 2013-03-08
- Service of Summons : 2009-11-06
- Service of Summons : 2006-02-24
- Examination of Books and Witnesses : 2005-10-28
- Service of Summons : 2005-10-28
- Special Procedures for Third-Party Summonses : 2005-10-28
- Service of Summons : 2001-10-26
- Administrative Assistance Treaties : 2001-10-26
- Persons Residing Outside U.S. : 2001-10-26
- Service of Summons : 2001-02-16
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