# Designated IRS Officer or Employee Under Section 7602(a)(2) of the Internal Revenue Code
> **IRS** · Final and temporary regulations. · Published 2002-09-10 · Effective 2002-09-10 · 67 FR 57330
## Document
- **Document number:** 02-22925
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 57330
- **CFR reference:** 26 CFR 301
- **Publication date:** 2002-09-10
- **Effective date:** 2002-09-10
- **Treasury docket:** TD 9015
## Abstract

This document contains temporary regulations that modify the existing regulations promulgated under section 7602(a) of the Internal Revenue Code relating to administrative summonses. Specifically, these temporary regulations confirm that officers and employees of the Office of Chief Counsel 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 these temporary regulations serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/09/10/02-22925/designated-irs-officer-or-employee-under-section-7602a2-of-the-internal-revenue-code)
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