Finance & markets · 18/06/2014

IRS Issues Temporary Regulations to Expand Who Can Receive Summoned Books and Testimony Under Section 7602(a) of the Internal Revenue Code

The Internal Revenue Service (IRS) has issued temporary regulations to clarify who can receive summoned books, papers, and records, as well as take sworn testimony under Section 7602(a) of the Internal Revenue Code, including contractors with the Office of Chief Counsel