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26 U.S.C. § 7610 — Fees and costs for witnesses

submitted 50 years ago by Pub. L. 94-455 to r/title-26-INTERNAL-REVENUE-CODE · 171 words · no verdicts yet

in plain englishAI-generated · not legal advice

The Secretary must set rules for paying fees, mileage, and certain costs to people summoned by the IRS. Covered costs include reasonable expenses for finding, copying, or moving the records a summons demands. No reimbursement applies if the summoned person owns the records or is the taxpayer under investigation.

(a) In general: The Secretary must issue regulations setting the rates and conditions for paying: (1) fees and mileage to people summoned to appear before the Secretary; and (2) reimbursement for reasonable costs directly spent searching for, copying, or transporting books, papers, records, or other data that a summons requires. (b) Exceptions: No reimbursement under (a)(2) applies if: (1) the person whose tax liability the summons concerns has an ownership interest in the books, papers, records, or data; or (2) the person summoned is that same taxpayer, or is that taxpayer's officer, employee, agent, accountant, or attorney, acting in that role when the summons is served. (c) Summons to which section applies: This section applies to summonses authorized under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602.
the actual law source: uscode.house.gov ↗public domain
(a) In general

The Secretary shall by regulations establish the rates and conditions under which payment may be made of—

(1)

fees and mileage to persons who are summoned to appear before the Secretary, and

(2)

reimbursement for such costs that are reasonably necessary which have been directly incurred in searching for, reproducing, or transporting books, papers, records, or other data required to be produced by summons.

(b) Exceptions

No payment may be made under paragraph (2) of subsection (a) if—

(1)

the person with respect to whose liability the summons is issued has a proprietary interest in the books, papers, records or other data required to be produced, or

(2)

the person summoned is the person with respect to whose liability the summons is issued or an officer, employee, agent, accountant, or attorney of such person who, at the time the summons is served, is acting as such.

(c) Summons to which section applies

This section applies with respect to any summons authorized under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602.

Source credit: (Added Pub. L. 94–455, title XII, § 1205(a), Oct. 4, 1976, 90 Stat. 1699; amended Pub. L. 95–599, title V, § 505(c)(6), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96–223, title II, § 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97–424, title V, § 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G), July 18, 1984, 98 Stat. 1007; Pub. L. 99–514, title XVII, § 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. L. 100–647, title I, § 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577.)

history & why it existsrecord from the source credit
  • 1976Enacted · Pub. L. 94-455 · 90 Stat. 1699
  • 1978Amended · Pub. L. 95-599 · 92 Stat. 2760
  • 1980Amended · Pub. L. 96-223 · 94 Stat. 278
  • 1983Amended · Pub. L. 97-424 · 96 Stat. 2182
  • 1984Amended · Pub. L. 98-369 · 98 Stat. 1007
  • 1986Amended · Pub. L. 99-514 · 100 Stat. 2778
  • 1988Amended · Pub. L. 100-647 · 102 Stat. 3576, 3577

A history note hasn’t been published yet. The record shows enactment by Pub. L. 94-455 on 1976-10-04.

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