US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 7610

Fees and costs for witnesses

(a)

In general

The Secretary shall by regulations establish the rates and conditions under which payment may be made of—
(1)
fees and mileage to persons who are summoned to appear before the Secretary, and
(2)
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.
(b)

Exceptions

No payment may be made under paragraph (2) of subsection (a) if—
(1)
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
(2)
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.
(c)

Summons to which section applies

This section applies with respect to any summons authorized under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602.

Pub. L. 94–455, title XII, § 1205(a)90 Stat. 1699Pub. L. 95–599, title V, § 505(c)(6)92 Stat. 2760Pub. L. 96–223, title II, § 232(d)(4)(E)94 Stat. 278Pub. L. 97–424, title V, § 515(b)(12)96 Stat. 2182Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G)98 Stat. 1007Pub. L. 99–514, title XVII, § 1703(e)(2)(G)100 Stat. 2778Pub. L. 100–647, title I, § 1017(c)(9)102 Stat. 3576(Added , , ; amended , , ; , , ; , , ; , , ; , , ; , (12), , , 3577.)

Editorial Notes

Amendments

Pub. L. 100–647, § 1017(c)(12)Pub. L. 99–514, § 1703(e)(2)(G)1988—Subsec. (c). , 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—Subsec. (c). , as amended by , substituted “6427(j)(2)” for “6427(i)(2)”.

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

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

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

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

Statutory Notes and Related Subsidiaries

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 .