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Participation in a Summons Interview

Abstract: The IRS is issuing temporary regulations to modify existing regulations (TD 8901, amended by TD 9195) promulgated under section 7602(a) of the Internal Revenue Code to clarify that persons with whom the Internal Revenue Service or the Office of Chief Counsel contracts for services described in section 6103(n) and its implementing regulations may be included as persons designated to receive summoned books, papers, records, or other data and to take summoned testimony under oath. The text of the temporary regulations also serves as the text of these proposed regulations.
RIN: 1545-BM24
Type: Rule Making
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