[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7602-1T]

[Page 573-574]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
             Discovery of Liability and Enforcement of Title
 
Sec. 301.7602-1T  Examination of books and witnesses.

    (a) For further guidance, see Sec. 301.7602-1(a).
    (b) Summons--(1) In general. For the purposes described in Sec. 
301.7602-1(a), the Commissioner is authorized to summon the person 
liable for tax or required to perform the act, or any officer or 
employee of such person or any person having possession, custody, or 
care of books of accounts containing entries relating to the business of 
the person liable for tax or required to perform

[[Page 574]]

the act, or any other person deemed proper, to appear before one or more 
officers or employees of the Internal Revenue Service at a time and 
place named in the summons and to produce such books, papers, records, 
or other data, and to give such testimony, under oath, as may be 
relevant or material to such inquiry; and take such testimony of the 
person concerned, under oath, as may be relevant or material to such 
inquiry. This summons power may be used in an investigation of either 
civil or criminal tax-related liability. The Commissioner may designate 
one or more officers or employees of the Internal Revenue Service as the 
individuals before whom a person summoned pursuant to section 
6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 shall appear. Any such 
officer or employee is authorized to take testimony under oath of the 
person summoned and to receive and examine books, papers, records, or 
other data produced in compliance with the summons.
    (2) Officer or employee of the Internal Revenue Service. For 
purposes of this paragraph (b), officer or employee of the Internal 
Revenue Service means all officers and employees of the United States, 
who are engaged in the administration and enforcement of the internal 
revenue laws or any other laws administered by the Internal Revenue 
Service, and who are appointed or employed by, or subject to the 
directions, instructions, or orders of the Secretary of the Treasury or 
the Secretary's delegate. An officer or employee of the Internal Revenue 
Service, for purposes of this paragraph (b), shall include an officer or 
employee of the Office of Chief Counsel.
    (c) For further guidance, see Sec. 301.7602-1(c).
    (d) Effective date. This section is applicable to summonses issued 
on or after September 10, 2002. This section expires on September 9, 
2005.

[T.D. 9015, 67 FR 57331, Sept. 10, 2002]