[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: 26CFR301.7603-1]

[Page 580-581]
 
                       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. 301.7603-1  Service of summons.

    (a) In general. A summons issued under section 6420(e)(2), 
6421(f)(2), 6424(d)(2), 6427(e)(2), or 7602 shall be served by an 
attested copy delivered in hand to the person to whom it is directed, or 
left at his last and usual place of abode. The certificate of service 
signed by the person serving the summons shall be evidence of the facts 
it states on the hearing of an application for the enforcement of the 
summons. When the summons requires the production of books, papers, 
records, or other data, it shall be sufficient if such books, papers, 
records, or other data are described with reasonable certainty.

[[Page 581]]

    (b) Persons who may serve a summons. The officers and employees of 
the Internal Revenue Service whom the Commissioner has designated to 
carry out the authority given him by Sec. 301.7602-1(b) to issue a 
summons are authorized to serve a summons issued under section 
6420(e)(2), 6421(f)(2), 6424(d)(2), 6427(e)(2), or 7602.

[T.D. 7188, 37 FR 12796, June 29, 1972, as amended by T.D. 7297, 38 FR 
34803, Dec. 19, 1973]