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TREAS/IRS | RIN: 1545-BM24 | Publication ID: Fall 2015 |
Title: Participation of a Person Described in Section 6103(n) in a Summons Interview Under Section 7602(a)(2) of the Internal Revenue Code | |
Abstract:
This document proposes regulations to make clear that persons described in section 6103(n) and Treasury Regulation § 301.6103(n)-1(a) with whom the IRS or Chief Counsel contracts for services may receive books, papers, records, or other data summoned by the IRS and take testimony of a person who the IRS has summoned as a witness to provide testimony under oath. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: Undetermined | Unfunded Mandates: No |
CFR Citation: 26 CFR 301.7602-1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 7602 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-121542-14 Drafting attorney: A. M. Gulas (202) 317-6834 Reviewing attorney: James Hartford (202) 317-5710 CC:PA 6 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BM25 | |
Agency Contact: Sarah McLemore Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5197 Email: sarah.r.mclemore@irscounsel.treas.gov |