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TREAS/IRS RIN: 1545-BM24 Publication ID: Spring 2016 
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 section 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.

 
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
Timetable:
Action Date FR Cite
NPRM  06/18/2014  79 FR 34668   
NPRM Comment Period End  09/16/2014 
Final Action  12/00/2016 
Additional Information: REG-121542-14 Drafting attorney: Sarah McLemore (202) 317-5197 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