Regulations - Authority of outside persons hired by IRS and summoned taxpayer information  

June 17: The Treasury Department and IRS today released for publication in the Federal Register temporary regulations (T.D. 9669) and, by cross-reference, proposed regulations (REG-121542-14) to clarify the role of outside persons hired by the IRS as persons designated to receive summoned taxpayer books, papers, records, or other data and to take summoned testimony under oath pursuant to Code section 7602(a).

These regulations reflect situations when the IRS contracts with outside persons to assist the IRS (for example, in matters involving transfer pricing).

Today’s regulations clarify the role of these outside persons and provide that when the IRS issues a summons to a taxpayer or other witness to produce books, papers, records, or other data (or to give testimony), such outside persons hired by the IRS authorized to receive returns or return information may also receive the summoned books, papers, records, or other data or take testimony.

Read text of the temporary regulations [PDF 200 KB] and proposed regulations [PDF 221 KB]

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