# Designated IRS Officer or Employee Under Section 7602(a)(2) of the Internal Revenue Code
> **IRS** · Final regulations and removal of temporary regulations. · Published 2005-04-01 · Effective 2005-04-01 · 70 FR 16711
## Document
- **Document number:** 05-6407
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 16711
- **CFR reference:** 26 CFR 301
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2005/04/01/05-6407/designated-irs-officer-or-employee-under-section-7602a2-of-the-internal-revenue-code)
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