Designated IRS Officer or Employee Under Section 7602(a)(2) of the Internal Revenue Code

tax-irs · IRS · Rule · Published 2005-04-01 · Effective 2005-04-01 · 70 FR 16711

Document

Document number: 05-6407
Federal Register citation: 70 FR 16711
CFR reference: 26 CFR 301
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2005-04-01
Effective date: 2005-04-01
Treasury docket: TD 9195

Abstract

This document contains final regulations relating to administrative summonses under section 7602(a) of the Internal Revenue Code. The regulations adopt the rules of the temporary regulations, which 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.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown