About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-158810 1 (1976-10-22)

handle is hein.gao/gaobadiys0001 and id is 1 raw text is: C0 C) TH; CCIMPTR3LLECR GENEI-AL C) D0I3 * lF T HE U N I 136ElTATES WASHINGTO.0CN, 00. 201340 FILE: B.158810 DATE: October 22, 1976 MATTER OF. Reimbursement of Third 'Party Costs of Seat ..g for and Prcducing Records Under Internal Revenue Service Sumiivs. DIGEST: In view of enactment of section 1205 of Tax Reform Act of 1976 expressly authorizing such prqments efiective January 1, 1977, and a variety of court cases and Comptroller Gene:al ecibions, we will not object if, when Internal Revenue Service determines that it will avoid costly litigation aid delays in obtaining necessary documents pursuant to duly issued sununons, IRS enters into agreement with third parly record holder to pay the reasonable costs of searching for, producing and/or transporting documents which are the subject of that Sumronls, The Commissioner of the Internal Revenue Service (IRS) has requested our decision as to whether the IRS may expend appropriated fund.3 to rti- burse third party witnesses for expenses incurred in searching for, re- produ-ing, and transporting booksq papers, records, or other data sumnoned by the IRS under 26 U.S.C. § 7602 (1970). Section 7602 of the Internal Revenue Code of 1954, 26 UI.SC, § 7602 (1970), authorizes tlhe Secretary of the Treasury or his delogaLes(autlhor- ized personnel of the IRS) to examine books papers, records or other data relevant or material to an inquiry as to the liability of a taxpayer for any intern:tl revenue tax. It also gives IRS authority to issue a summons to third parties, as well as the taxpayer, requiring then to appear and give testimony that may be relevant or material to such in- quiriec and to produce any necessary documentary evidence. If the witness does not comply voluntarily, a section 7602 summons may be enforced by a district judge, after a hearing, pursuant to 26 U.S.C. § 7604 (1970). The Commissioner states that section 7602 investigative authority to obtain testimony and records by administrative summons is essential to IRS's ability to perform its statutory functions, lowever, the ,w 1 p A

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most