View Rule

Update regulations under section 7602 consistent with section 1208 of the Taxpayer’s First Act of 2019. Proposed rules were published on March 28, 2018 which narrowed the scope of the current regulations by generally prohibiting non-government attorneys from conducting or managing federal tax examination or summons proceeding on behalf of the government. Congress enacted a new section 7602(f) as part of the Taxpayer First Act (TFA) of 2019.  This new section prohibits the sharing of summoned information with 6103(n) contractors except when a contractor requires the information to provide expert evaluation and assistance to the IRS. The post-TFA regulations clarify the scope of section 7602(f) in light of the legislative history.