Finanse publiczne · 18/06/2014

IRS Temporary Regulations Expand Who Can Receive Summoned Books and Testimony

The Internal Revenue Service (IRS) has issued temporary regulations that broaden the scope of individuals who can receive summoned books, papers, and records, as well as take sworn testimony, under Section 7602(a)(2) of the Internal Revenue Code. These changes may impact taxpayers, their representatives, and third parties served with a summons.