26 U.S.C. § 7610
§ 7610. Fees and costs for witnesses
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1976 by the Tax Reform Act of 1976. Last changed November 10, 1988 by the Technical and Miscellaneous Revenue Act of 1988.
Every change, newest first (7)
- November 10, 1988Technical and Miscellaneous Revenue Act of 1988
- October 22, 1986Tax Reform Act of 1986
- July 18, 1984Deficit Reduction Act of 1984
- January 6, 1983Public Law 97-424
- April 2, 1980Public Law 96-223
- November 6, 1978Public Law 95-599
- October 4, 1976Tax Reform Act of 1976 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
The Secretary shall by regulations establish the rates and conditions under which payment may be made of—
fees and mileage to persons who are summoned to appear before the Secretary, and
reimbursement for such costs that are reasonably necessary which have been directly incurred in searching for, reproducing, or transporting books, papers, records, or other data required to be produced by summons.
No payment may be made under paragraph (2) of subsection (a) if—
the person with respect to whose liability the summons is issued has a proprietary interest in the books, papers, records or other data required to be produced, or
the person summoned is the person with respect to whose liability the summons is issued or an officer, employee, agent, accountant, or attorney of such person who, at the time the summons is served, is acting as such.
This section applies with respect to any summons authorized under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602.