US Code

Public Law 119-88 (05/04/2026)

26 U.S.C. § 7603

Service of summons

(a)

In general

A summons issued under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 shall be served by the Secretary, 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; and 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.

(b)

Service by mail to third-party recordkeepers

(1)

In general

A summons referred to in subsection (a) for the production of books, papers, records, or other data by a third-party recordkeeper may also be served by certified or registered mail to the last known address of such recordkeeper.

(2)

Third-party recordkeeper

For purposes of paragraph (1), 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)
15 U.S.C. 1681a(f) any consumer reporting agency (as defined under section 603(f) of the Fair Credit Reporting Act ()),
(C)
any person extending credit through the use of credit cards or similar devices,
(D)
15 U.S.C. 78c(a)(4) any broker (as defined in section 3(a)(4) of the Securities Exchange Act of 1934 ()),
(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,
(I)
any enrolled agent, and
(J)
any owner or developer of a computer software source code (as defined in section 7612(d)(2)).
Subparagraph (J) shall apply only with respect to a summons requiring the production of the source code referred to in subparagraph (J) or the program and data described in section 7612(b)(1)(A)(ii) to which such source code relates.

Aug. 16, 1954, ch. 736 68A Stat. 902 Apr. 2, 1956, ch. 160, § 4(i) 70 Stat. 91 June 29, 1956, ch. 462 70 Stat. 396 Pub. L. 89–44, title II, § 202(c)(4)79 Stat. 139 Pub. L. 91–258, title II, § 207(d)(9)84 Stat. 249 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 Pub. L. 94–530, § 1(c)(6)90 Stat. 2488 Pub. L. 95–599, title V, § 505(c)(5)92 Stat. 2760 Pub. L. 96–223, title II, § 232(d)(4)(E)94 Stat. 278 Pub. L. 97–424, title V, § 515(b)(12)96 Stat. 2182 Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G)98 Stat. 1007 Pub. L. 99–514, title XVII, § 1703(e)(2)(G)100 Stat. 2778 Pub. L. 100–647, title I, § 1017(c)(9)102 Stat. 3576 Pub. L. 105–206, title III112 Stat. 754 Pub. L. 106–554, § 1(a)(7) [title III, § 319(26)]114 Stat. 2763 (, ; , ; , title II, § 208(d)(4), ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , (12), , , 3577; , §§ 3413(c), 3416(a), , , 756; , , , 2763A–648.)

Editorial Notes

Amendments

Pub. L. 106–5542000—Subsec. (b)(2)(A) to (G). substituted a comma for semicolon at end.

Pub. L. 105–206, § 3416(a)1998—Subsec. (a). , designated existing provisions as subsec. (a) and inserted heading.

Pub. L. 105–206, § 3416(a)Subsec. (b). , added subsec. (b).

Pub. L. 105–206, § 3413(c)Subsec. (b)(2). , added subpar. (J) and concluding provisions.

Pub. L. 100–647, § 1017(c)(12)Pub. L. 99–514, § 1703(e)(2)(G)1988—, made technical correction to language of , see 1986 Amendment note below.

Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”.

Pub. L. 99–514Pub. L. 100–647, § 1017(c)(12)1986—, as amended by , substituted “6427(j)(2)” for “6427(i)(2)”.

Pub. L. 98–3691984— substituted “6427(i)(2)” for “6427(h)(2)”.

Pub. L. 97–4241983— struck out “6424(d)(2),” after “6421(f)(2),”.

Pub. L. 96–2231980— substituted “6427(h)(2)” for “6427(g)(2)”.

Pub. L. 95–5991978— substituted “6427(g)(2)” for “6427(f)(2)”.

Pub. L. 94–5301976— substituted “6427(f)(2)” for “6427(e)(2)”.

Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Pub. L. 91–2581970— inserted reference to section 6427(e)(2).

Pub. L. 89–441965— inserted reference to section 6424(d)(2).

1956—Act , inserted reference to section 6421(f)(2).

Act , inserted reference to section 6420(e)(2).

Statutory Notes and Related Subsidiaries

Effective Date of 1998 Amendment

section 3413(c) of Pub. L. 105–206section 3413(e)(1) of Pub. L. 105–206section 7612 of this titleAmendment by applicable to summonses issued, and software acquired, after , see , set out as an Effective Date note under .

Pub. L. 105–206, title III, § 3416(b)112 Stat. 757

“The amendment made by this section [amending this section] shall apply to summonses served after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1988 Amendment

Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .

Effective Date of 1986 Amendment

Pub. L. 99–514section 4082 of this titlesection 1703 of Pub. L. 99–514section 1703(h) of Pub. L. 99–514section 4081 of this titleAmendment by applicable to gasoline removed (as defined in as amended by ) after , see , set out as a note under .

Effective Date of 1984 Amendment

Pub. L. 98–369section 911(e) of Pub. L. 98–369section 6427 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1983 Amendment

Pub. L. 97–424section 515(c) of Pub. L. 97–424section 34 of this titleAmendment by applicable with respect to articles sold after , see , set out as a note under .

Effective Date of 1980 Amendment

Pub. L. 96–223section 232(h)(2) of Pub. L. 96–223section 6427 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1978 Amendment

Pub. L. 95–599section 505(d) of Pub. L. 95–599section 6427 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1976 Amendment

Pub. L. 94–530section 1(d) of Pub. L. 94–530section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1970 Amendment

Pub. L. 91–258section 211(a) of Pub. L. 91–258section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1965 Amendment

Pub. L. 89–44Pub. L. 89–44section 4161 of this titleAmendment by effective , see section 701(a)(1), (2), of , set out as a note under .

Effective Date of 1956 Amendment

section 4041 of this titleAmendment by act , effective , see section 211 of act , set out as a note under .