I.R.C. § 7609(a) Notice
I.R.C. § 7609(a)(1) In General -- —
If any summons to which this section applies requires the giving of testimony on
or relating to, the production of any portion of records made or kept on or relating
to, or the production of any computer software source code (as defined in 7612(d)(2)) with respect to, any person (other than the person summoned) who is identified
in the summons, then notice of the summons shall be given to any person so identified
within 3 days of the day on which such service is made, but no later than the 23rd
day before the day fixed in the summons as the day upon which such records are to
be examined. Such notice shall be accompanied by a copy of the summons which has
been served and shall contain an explanation of the right under subsection (b)(2) to bring a proceeding to quash the summons.
I.R.C. § 7609(a)(2) Sufficiency Of Notice —
Such notice shall be sufficient if, on or before such third day, such notice is
served in the manner provided in section 7603 (relating to service of
summons) upon the person entitled to notice, or is mailed by certified or registered
mail to the last known address of such person, or, in the absence of a last known
address, is left with the person summoned. If such notice is mailed, it shall be
sufficient if mailed to the last known address of the person entitled to notice or,
in the case of notice to the Secretary under section 6903 of the existence of a fiduciary relationship, to the last known address of the fiduciary
of such person, even if such person or fiduciary is then deceased, under a legal
disability, or no longer in existence.
I.R.C. § 7609(a)(3) Nature Of Summons —
Any summons to which this subsection applies (and any summons in aid of collection
described in subsection (c)(2)(D)) shall identify the taxpayer to whom the summons relates or the other person to
whom the records pertain and shall provide such other information as will enable
the person summoned to locate the records required under the summons.
I.R.C. § 7609(b) Right To Intervene; Right To Proceeding To Quash
I.R.C. § 7609(b)(1) Intervention —
Notwithstanding any other law or rule of law, any person who is entitled to notice
of a summons under subsection (a) shall have the right to intervene in any proceeding with respect to the enforcement
of such summons under section 7604.
I.R.C. § 7609(b)(2) Proceeding To Quash
I.R.C. § 7609(b)(2)(A) In General —
Notwithstanding any other law or rule of law, any person who is entitled to notice
of a summons under subsection (a) shall have the right to begin a proceeding to quash such summons not later than
the 20th day after the day such notice is given in the manner provided in subsection
(a)(2). In any such proceeding, the Secretary may seek to compel compliance with the summons.
I.R.C. § 7609(b)(2)(B) Requirement Of Notice To Person Summoned And To Secretary —
If any person begins a proceeding under subparagraph (A) with respect to any
summons, not later than the close of the 20-day period referred to in subparagraph
(A) such person shall mail by registered or certified mail a copy of the petition to
the person summoned and to such office as the Secretary may direct in the notice
referred to in subsection (a)(1).
I.R.C. § 7609(b)(2)(C) Intervention; Etc. —
Notwithstanding any other law or rule of law, the person summoned shall have the
right to intervene in any proceeding under subparagraph (A). Such person shall be bound by the decision in such proceeding (whether or not the
person intervenes in such proceeding).
I.R.C. § 7609(c) Summons To Which Section Applies --
I.R.C. § 7609(c)(1) In General -- —
Except as provided in paragraph (2), this section shall apply to any summons issued under paragraph (2) of section 7602(a) or under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7612.
I.R.C. § 7609(c)(2) Exceptions -- —
This section shall not apply to any summons--
I.R.C. § 7609(c)(2)(A) —
served on the person with respect to whose liability the summons is issued, or any
officer or employee of such person;
I.R.C. § 7609(c)(2)(B) —
issued to determine whether or not records of the business transactions or affairs
of an identified person have been made or kept;
I.R.C. § 7609(c)(2)(C) —
issued solely to determine the identity of any person having a numbered account (or
similar arrangement)
with a bank or other institution described in section 7603(b)(2)(A);
I.R.C. § 7609(c)(2)(D) —
issued in aid of the collection of--
I.R.C. § 7609(c)(2)(D)(i) —
an assessment made or judgment rendered against the person with respect to whose
liability the summons is issued; or
I.R.C. § 7609(c)(2)(D)(ii) —
the liability at law or in equity of any transferee or fiduciary of any person referred
to in clause
(i); or
I.R.C. § 7609(c)(2)(E) —
(i) issued by a criminal investigator of the Internal Revenue Service in connection
with the investigation of an offense connected with the administration or enforcement
of the internal revenue laws; and
I.R.C. § 7609(c)(2)(E)(ii) —
served on any person who is not a third-party recordkeeper (as defined in section
7603(b)).
I.R.C. § 7609(c)(3) John DOE And Certain Other Summonses -- —
Subsection (a) shall not apply to any summons described in subsection (f) or (g).
I.R.C. § 7609(c)(4) Records -- —
For purposes of this section, the term “records”
includes books, papers, and other data.
I.R.C. § 7609(d) Restriction On Examination Of Records —
No examination of any records required to be produced under a summons as to which
notice is required under subsection (a) may be made--
I.R.C. § 7609(d)(1) —
before the close of the 23rd day after the day notice with respect to the summons
is given in the manner provided in subsection (a)(2), or
I.R.C. § 7609(d)(2) —
where a proceeding under subsection (b)(2)(A) was begun within the 20-day period referred to in such subsection and the requirements
of subsection (b)(2)(B) have been met, except in accordance with an order of the court having jurisdiction
of such proceeding or with the consent of the person
beginning the proceeding to quash.
I.R.C. § 7609(e) Suspension Of Statute Of Limitations
I.R.C. § 7609(e)(1) Subsection (B) Action —
If any person takes any action as provided in subsection (b) and such person is the person with respect to whose liability the summons is issued
(or is
the agent, nominee, or other person acting under the direction or control of such
person), then the running of any period of limitations under section 6501 (relating to the assessment and collection of tax) or under section 6531 (relating to criminal prosecutions)
with respect to such person shall be suspended for the period during which a proceeding,
and appeals therein, with respect to the enforcement of such summons is pending.
I.R.C. § 7609(e)(2) Suspension After 6 Months Of Service Of Summons —
In the absence of the resolution of the summoned party's response to the summons,
the running of any period of limitations under section 6501 or
under section 6531 with respect to any person with respect to whose liability the summons is issued
(other than a person taking action as provided in subsection (b)) shall be suspended for the period--
I.R.C. § 7609(e)(2)(A) —
beginning on the date which is 6 months after the service of such summons, and
I.R.C. § 7609(e)(2)(B) —
ending with the final resolution of such response.
I.R.C. § 7609(f) Additional Requirement In The Case Of A John Doe Summons —
Any summons described in subsection (c)(1) which does not identify the person with respect to whose liability the summons is
issued may be served only after a court proceeding in which the Secretary establishes
that--
I.R.C. § 7609(f)(1) —
the summons relates to the investigation of a particular person or ascertainable
group or class of persons,
I.R.C. § 7609(f)(2) —
there is a reasonable basis for believing that such person or group or class of
persons may fail or may have failed to comply with any provision of any internal
revenue law, and
I.R.C. § 7609(f)(3) —
the information sought to be obtained from the examination of the records or testimony
(and the identity of the person or persons with respect to whose liability the summons
is issued) is not readily available from other sources.
Editor's Note: Section 7609(f), below, after amendment by Pub. L. 116-25, Sec. 1204(a), is effective for summonses served after the date that is 45 days after the date
of the enactment of this Act. [Enacted: July 1, 2019].
The Secretary shall not issue any summons described in the preceding sentence unless
the information sought to be obtained is narrowly tailored to information that pertains
to the failure (or potential failure) of the person or group or class of persons referred
to in paragraph (2) to comply with one or more provisions of the internal revenue
law which have been identified for purposes of such paragraph.
I.R.C. § 7609(g) Special Exception For Certain Summonses —
A summons is described in this subsection if, upon petition by the Secretary, the
court determines, on the basis of the facts and circumstances alleged, that there
is reasonable cause to believe the giving of notice may lead to attempts to conceal,
destroy, or alter records relevant to the examination, to prevent the communication
of information from other persons through intimidation, bribery, or collusion, or
to flee to avoid prosecution, testifying, or production of records.
I.R.C. § 7609(h) Jurisdiction Of District Court; Etc.
I.R.C. § 7609(h)(1) Jurisdiction —
The United States district court for the district within which the person to be
summoned resides or is found shall have jurisdiction to hear and determine any proceeding
brought under subsection (b)(2), (f), or (g). An order denying the petition shall be deemed a final order which may be appealed.
I.R.C. § 7609(h)(2) Special Rule For Proceedings Under Subsections (F) And (G) —
The determinations required to be made under subsections (f) and (g) shall be made ex parte and shall be made solely on the petition and supporting
affidavits.
I.R.C. § 7609(i) Duty Of Summoned Party
I.R.C. § 7609(i)(1) Recordkeeper Must Assemble Records And Be Prepared To Produce Records —
On receipt of a summons to which this section applies for the production of records,
the summoned party shall proceed to assemble the records requested, or such portion
thereof as the Secretary may prescribe, and shall be prepared to produce the records
pursuant to the summons on the day on which the records are to be examined.
I.R.C. § 7609(i)(2) Secretary May Give Summoned Party Certificate —
The Secretary may issue a certificate to the summoned party that the period prescribed
for beginning a proceeding to quash a summons has expired and that no such proceeding
began within such period, or that the taxpayer consents to the examination.
I.R.C. § 7609(i)(3) Protection for summoned party who discloses.-- —
Any summoned party, or agent or employee thereof, making a disclosure of records or
testimony pursuant to this section in good faith reliance on the certificate of the
Secretary or an order of a court requiring production of records or the giving of
such testimony shall not be liable to any customer or other person for such disclosure.
I.R.C. § 7609(i)(4) Notice Of Suspension Of Statute Of Limitations In The Case Of A John Doe Summons —
In the case of a summons described in subsection (f) with respect to which
any period of limitations has been suspended under subsection (e)(2), the summoned party shall provide notice of such suspension to any person described
in subsection (f).
I.R.C. § 7609(j) Use Of Summons Not Required -- —
Nothing in this section shall be construed to limit the Secretary's ability to obtain
information, other than by summons, through formal or informal procedures authorized
by sections 7601 and 7602.
(Added Pub. L. 94-455, title XII, 1205(a), Oct. 4, 1976, 90 Stat. 1699, and amended Pub. L. 95-599, title V, 505(c)(6), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 95-600, title VII, 703(l)(4), Nov. 6, 1978, 92 Stat. 2943; Pub. L. 96-223, title II, 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97-248, title III, 311(b), 331(a)-(d), 332(a), Sept. 3, 1982, 96 Stat. 601, 620, 621; Pub. L. 97-424, title V, 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98-369, div. A, title VII, 714(i), title IX, 911(d)(2)(G), July 18, 1984, 98 Stat. 962,
1007; Pub. L. 98-620, title IV, 402(28)(D), Nov. 8, 1984, 98 Stat. 3359; Pub. L. 99-514, title VI, 656(a), title XV, 1561(a), (b), title XVII, 1703(e)(2)(G), Oct. 22, 1986,
100 Stat. 2299, 2761, 2778; Pub. L. 100-647, title I, 1015(l)(1), (2), 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3571, 3572,
3576, 3577; Pub. L. 105-206, title III, Sec. 3415, July 22, 1998, 112 Stat. 685; Pub. L. 109-135, title IV, Sec. 408(a), Dec. 21, 2005, 119 Stat. 2577; Pub. L. 116-25, title II, Sec. 1204(a), July 1, 2019, 133 Stat. 981.)
Background Notes
Prior Provisions
A prior section 7609 was renumbered section 7612.
Amendments
2019 — Subsec. (f). Pub. L. 116-25, Sec. 1204(a), amended by adding a new sentence at end.
2005 — Subsec. (c)(2)(D)-(F). Pub. L. 109-135, Sec. 408(a)(1), amended par. (2) by striking “or” at the end of subpar. (D);
by substituting a period for “, or” at the end of subpar. (E);
and by striking subpar. (F). Before being sruck, subpar. (F) read as follows:
“(F) described in subsection (f) or (g).”
Subsec. (c)(3)-(4). Pub. L. 109-135, Sec. 408(a)(2), redesignated par. (3) as par. (4) and added a new par. (3).
1998 —Subsec. (a)(1). Pub. L. 105-206, Sec. 3415(a) substituted material in paragraph (1) preceding “notice of the summons”. Prior to
the substitution, that portion of paragraph (1) read as follows:
“(1) In general
“If--
“(A) any summons described in subsection (c) is served on any person who is a third-party
recordkeeper, and
“(B)
the summons requires the production of any portion of records made or kept of the
business transactions or affairs of any person (other than the person summoned) who
is identified in the description of the records contained in the summons,
“then”
Subsec. (a)(3),(4),(5). Pub. L. 105-206, Sec. 3415(c)(1) struck paragraphs (3) and (4), and redesignated paragraph (5) as paragraph
(3). New paragraph (3) was amended by substituting “subsection
(c)(2)(D)” for “subsection (c)(2)(B)”. Prior to being struck paragraphs (3) and(4)
read as follows:
“(3) Third-party recordkeeper defined
“For purposes of this subsection, the term “third-party recordkeeper” means--
“(A) any mutual savings bank, cooperative bank, domestic building and loan association,
or other savings institution chartered and supervised as a savings and loan or similar
association under Federal or State law, any bank (as defined in section 581), or any
credit union (within the meaning of section 501(c)(14)(A));
“(B) any consumer reporting agency (as defined under section 603(d) of the Fair Credit
Reporting Act (15 U.S.C. 1681a(f)));
“(C) any person extending credit through the use of credit cards or similar devices;
“(D) any broker (as defined in section 3(a)(4) of the Securities Exchange Act of 1934
(15 U.S.C. 78c(a)(4)));
“(E) any attorney;
“(F) any accountant;
“(G) any barter exchange
(as defined in section 6045(c)(3));
“(H) any regulated investment company (as defined in section 851) and any agent of
such regulated investment company when acting as an agent thereof; and
“(I) any enrolled agent.
“(4) Exceptions
“Paragraph (1) shall not apply to any summons--
“(A) served on the person with respect to whose liability the summons is issued, or
any officer or employee of such person,
“(B) to determine whether or not records of the business transactions or affairs of
an identified person have been made or kept, or
“(C) described in subsection
(f).”
Subsec. (c). Pub. L. 105-206, Sec. 3415(c)(2) amended subsec. (c). Prior to amendment it read as follows:
“(c) Summons to which section applies
“(1) In general
“Except as provided in paragraph (2), a summons is described in this subsection if
it is issued under paragraph (2)
of section 7602(a) or under section 6420(e)(2), 6421(g)(2), or 6427(j)(2)
and requires the production of records.
“(2) Exceptions
“A summons shall not be treated as described in this subsection if--
“(A) it is solely to determine the identity of any person having a numbered account
(or similar arrangement)
with a bank or other institution described in subsection (a)(3)(A), or
“(B) it is in aid of the collection of--
“(i) the liability of any person against whom an assessment has been made or judgment
rendered, or
“(ii) the liability at law or in equity of any transferee or fiduciary of any person
referred to in clause (i).
“(3) Records; certain related testimony
“For purposes of this section--
“(A) the term “records”
includes books, papers, or other data, and
“(B) a summons requiring the giving of testimony relating to records shall be treated
as a summons requiring the production of such records.”
Subsec. (e)(2). Pub. L. 105-206, Sec. 3415(c)(3) substituted “summoned party's response to the summons” for “third-party recordkeeper's
response to the summons described in subsection (c), or the summoned party's response
to a summons described in subsection (f)”.
Subsec. (f). Pub. L. 105-206, Sec. 3415(c)(4) substituted “described in subsection (c)(1)” for “described in subsection (c)”
and inserted “or testimony” after “records”
in paragraph (3).
Subsec. (g). Pub. L. 105-206, Sec. 3415(c)(5) substituted “A summons is described in this section if” for “In the case of any summons
described in subsection (c), the provisions of subsections 9a)(1) and (b) shall not
apply if”.
Subsec. (i). Pub. L. 105-206, Sec. 3415(c)(6)(A) struck “third-party recordkeeper and” from the heading of subsec. (i).
Subsec. (i)(1). Pub. L. 105-206, Sec. 3415(c)(6)(B) substituted “to which this section applies for the production of records, the summoned
party” for “described in subsection (c), the third-party recordkeeper” in paragraph
(1).
Subsec. (i)(2). Pub. L. 105-206, Sec. 3415(c)(6)(C) substituted “the summoned party” for “the third-party recordkeeper”.
Subsec. (i)(3). Pub. L. 105-206, Sec. 3415(c)(6)(D) amended paragraph (3), which prior to amendment read as follows:
“(3) PROTECTION FOR RECORDKEEPER WHO DISCLOSES.--Any third-party recordkeeper, or
agent or employee thereof, making a disclosure of records pursuant to this section
in good-faith reliance on the certificate of the Secretary or an order of a court
requiring production of records shall not be liable to any customer or other person
for such disclosure.”
1996--Subsec. (a)(3). Pub. L. 104-168, 1001(a), struck “and”
at the end of subpar. (G), struck the period at the end of subpar.
(H) and added “; and” at the end of subpar. (H), and added subpar. (I).
1988--Subsec. (c)(1). Pub. L. 100-647, 1017(c)(12), made technical correction to language of Pub. L. 99-514, 1703(e)(2)(G), see 1986 Amendment note below.
Pub. L. 100-647, 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”.
Subsec. (e)(2). Pub. L. 100-647, 1015(l)(1), inserted “or the summoned party's response to a summons described in
subsection (f),”
after “the summons described in subsection (c),” and substituted “the summons is issued”
for “the summons is issued other”.
Subsec. (i). Pub. L. 100-647, 1015(l)(2)(B), inserted “and summoned party”
after “recordkeeper” in heading.
Subsec. (i)(4). Pub. L. 100-647, 1015(l)(2)(A), substituted “the summoned party” for “the third-party recordkeeper”.
1986--Subsec. (a)(3)(H). Pub. L. 99-514, 656(a), added subpar. (H).
Subsec. (c)(1). Pub. L. 99-514, 1703(e)(2)(G), as amended by Pub. L. 100-647, 1017(c)(12), substituted “6427(j)(2)”
for “6427(i)(2)”.
Subsec. (e). Pub. L. 99-514, 1561(a), amended subsec. (e) generally, designating existing provisions as par.
(1), inserting heading, and adding par. (2).
Subsec. (i)(4). Pub. L. 99-514, 1561(b), added par. (4).
1984--Subsec. (c)(1). Pub. L. 98-369, 714(i), substituted “7602(a)”
for “7602”.
Pub. L. 98-369, 911(d)(2)(G), substituted “6427(i)(2)” for “6427(h)(2)”.
Subsec. (h)(3). Pub. L. 98-620 struck out par. (3) which had provided that except as to cases the court considered
to be of greater importance, proceedings brought for the enforcement of any summons,
or proceedings under this section, and appeals, would take precedence on the docket
over all other cases and would be assigned for hearing and decided at the earliest
practicable date.
1983--Subsec. (c)(1). Pub. L. 97-424 struck out “6424(d)(2),”
after “6421(f)(2),”.
1982--Subsec. (a)(1). Pub. L. 97-248, 331(d)(1), substituted “the 23rd day” for “the 14th day”, and substituted “an explanation
of the right under subsection (b)(2) to bring a proceeding to quash the summons” for
“directions for staying compliance with the summons under subsection (b)(2)” at the
end.
Subsec. (a)(3)(G). Pub. L. 97-248, 311(b), added subpar. (G).
Subsec. (b). Pub. L. 97-248, 331(a), (d)(2), substituted “right to proceeding to quash”
for “right to stay compliance” in heading, and in par.
(2) substituted “Proceeding to quash” for “Right to stay compliance” as par. (2) heading,
designated former undesignated matter as subpar. (A), in (A) as so designated substituted
provisions giving persons entitled to notice 20 days to begin a proceeding to quash,
for provisions giving persons entitled to notice the right to stay compliance if they
complied with the provisions of former subpars. (A) and (B) within 14 days, and inserted
provision that the Secretary may seek to compel compliance with the summons, struck
out former subpar. (A) which provided that notice to the person summoned not to comply
with the summons be given in writing, in subpar. (B)
substituted provisions that copies of the petition in the proceeding to quash the
summons be mailed within the 20-day period, for provisions that copies of the notice
not to comply with the summons be mailed, and added subpar. (C).
Subsec. (d). Pub. L. 97-248, 331(b), substituted in par. (1) provision that, no examination of records be made
before the close of the 23rd day after the notice of summons, for provision that the
examination may not be made before the end of the former 14-day period allowed for
notice to be given to the person summoned not to comply, and in par. (2) substituted
“where a proceeding under subsection (b)(2)(A) was begun within the 20-day period
referred to in such subsection and the requirements of subsection
(b)(2)(B) have been met,” for “when the requirements of subsection (b)(2) have been
met,” and “of the court having jurisdiction of such proceeding or with the consent
of the person beginning the proceeding to quash” for “issued by a court of competent
jurisdiction authorizing examination of such records or with the consent of the person
staying compliance”.
Subsec. (h). Pub. L. 97-248, 331(c), inserted “; etc.” after “court” in heading, in par. (1) added heading and
substituted “any proceeding”
for “proceedings” after “determine”, substituted “subsection
(b)(2), (f), or (g)” for “subsections (f) or (g)”, designated former second sentence
of par. (1) as par. (2) and added heading, redesignated former par. (2) as (3) and
in par. (3) as so redesignated, added heading and substituted “all other cases”
for “all cases”.
Subsec. (i). Pub. L. 97-248, 332(a), added subsec. (i).
1980--Subsec. (c)(1). Pub. L. 96-223 substituted “6427(h)(2)”
for “6427(g)(2)”.
1978--Subsec. (c)(1). Pub. L. 95-600 which purported to substitute “6427(f)(2)”
for “6427(e)(2)” was not executed in view of the amendment made by Pub. L. 95-599. See below.
Pub. L. 95-599 substituted “6427(g)(2)”
for “6427(e)(2)”.
EFFECTIVE DATE OF 2019 AMENDMENTS
Amendment by Pub. L. 116-25, Sec. 1204(a), applicable to summonses served after the date that is 45 days after the date of
the enactment of this Act. [Enacted: July 1, 2019].
EFFECTIVE DATE OF 2005 AMENDMENTS
Amendments by Sec. 408(a) of Pub. L. 109-135 applicable as if included in the provisions of the Internal Revenue Service Restructuring
and Reform Act of 1998 [Pub. L. 105-206, Sec. 3415] to which they relate.
EFFECTIVE DATE OF 1998 AMENDMENTS
Amendments by Sec. 3415 of Pub. L. 105-206 applicable to summonses served after the date of enactment [Enacted: July 22, 1998].
Effective Date of 1996 Amendment
Section 1001(b) of Pub. L. 104-168 provided that: “The amendment made by subsection
(a) [adding subpar. (I)] shall apply to summonses issued after the date of the enactment
of this Act [July 30, 1996].
Effective Date of 1988 Amendment
Section 1015(l)(3) of Pub. L. 100-647 provided that: “The amendments made by this subsection [amending this section] shall
take effect on the date of the enactment of this Act [Nov. 10, 1988].”
Amendment by section 1017(c)(9), (12) of Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Tax
Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of this title.
Effective Date of 1986 Amendment
Section 656(b) of Pub. L. 99-514 provided that: “The amendment made by subsection
(a) [amending this section] shall apply to summonses served after the date of the
enactment of this Act [Oct. 22, 1986].”
Section 1561(c) of Pub. L. 99-514 provided that: “The amendments made by this section [amending this section] shall
take effect on the date of the enactment of this Act [Oct. 22, 1986].”
Amendment by section 1703(e)(2)(G) of Pub. L. 99-514 applicable to gasoline removed
(as defined in section 4082 of this title, as amended by section 1703 of Pub. L. 99-514) after Dec. 31, 1987, see section 1703(h) of Pub. L. 99-514, set out as a note under section 4081 of this title.
Effective Date of 1984 Amendments
Amendment by Pub. L. 98-620 not applicable to cases pending on Nov. 8, 1984, see section 403 of Pub. L. 98-620, set out as an Effective Date note under section 1657 of Title 28, Judiciary and
Judicial Procedure.
Amendment by section 714(i) of Pub. L. 98-369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility
Act of 1982, Pub. L. 97-248, to which such amendment relates, see section 715 of Pub. L. 98-369, set out as a note under section 31 of this title.
Amendment by section 911(d)(2)(G) of Pub. L. 98-369 effective Aug. 1, 1984, see section 911(e) of Pub. L. 98-369, set out as a note under section 6427 of this title.
Effective Date of 1983 Amendment
Amendment by Pub. L. 97-424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c)
of Pub. L. 97-424, set out as a note under section 34 of this title.
Effective Date of 1982 Amendment
Section 311(c)(2) of Pub. L. 97-248 provided that: “The amendments made by subsection
(b) [amending this section] shall apply to summonses served after December 31, 1982.”
Section 331(e) of Pub. L. 97-248 provided that: “The amendments made by this section [amending this section] shall
apply to summonses served after December 31, 1982.”
Section 332(b) of Pub. L. 97-248 provided that: “The amendment made by subsection
(a) [amending this section] shall apply to summonses served after December 31, 1982.”
Effective Date of 1980 Amendment
Amendment by Pub. L. 96-223 effective Jan. 1, 1979, see section 232(h)(2) of Pub. L. 96-223, set out as a note under section 6427 of this title.
Effective Date of 1978 Amendments
Amendment by Pub. L. 95-600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95-600, set out a note under section 46 of this title.
Amendment by Pub. L. 95-599 effective Jan. 1, 1979, see section 505(d) of Pub. L. 95-599, set out as a note under section 6427 of this title.
Effective Date
Section 1205(c) of Pub. L. 94-455, as amended by Pub. L. 94-528, 2(b), Oct. 17, 1976, 90 Stat. 2483, provided that: “The amendments made by this
section [enacting sections 7609 and 7610 of this title] shall apply with respect to
any summons issued after February 28, 1977.”
Section Referred to in Other Sections
This section is referred to in section 7611 of this title.
