CITE

    26 USC Sec. 7609                                            01/05/2009

EXPCITE

    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter A - Examination and Inspection

HEAD

    Sec. 7609. Special procedures for third-party summonses

STATUTE

    (a) Notice
      (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.
      (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.
      (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.
    (b) Right to intervene; right to proceeding to quash
      (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.
      (2) Proceeding to quash
        (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.
        (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).
        (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).
    (c) Summons to which section applies
      (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.
      (2) Exceptions
        This section 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) issued to determine whether or not records of the
        business transactions or affairs of an identified person have
        been made or kept;
          (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);
          (D) issued in aid of the collection of -
            (i) an assessment made or judgment rendered against the
          person with respect to whose liability the summons is issued;
          or
            (ii) the liability at law or in equity of any transferee or
          fiduciary of any person referred to in clause (i); or
          (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
          (ii) served on any person who is not a third-party
        recordkeeper (as defined in section 7603(b)).
      (3) John Doe and certain other summonses
        Subsection (a) shall not apply to any summons described in
      subsection (f) or (g).
      (4) Records
        For purposes of this section, the term "records" includes
      books, papers, and other data.
    (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 -
        (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
        (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.
    (e) Suspension of statute of limitations
      (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.
      (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 -
          (A) beginning on the date which is 6 months after the service
        of such summons, and
          (B) ending with the final resolution of such response.
    (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 -
        (1) the summons relates to the investigation of a particular
      person or ascertainable group or class of persons,
        (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
        (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.
    (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.
    (h) Jurisdiction of district court; etc.
      (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.
      (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) Duty of summoned party
      (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.
      (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.
      (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.
      (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).
    (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.

SOURCE

    (Added Pub. L. 94-455, title XII, Sec. 1205(a), Oct. 4, 1976, 90
    Stat. 1699; amended Pub. L. 95-599, title V, Sec. 505(c)(6), Nov.
    6, 1978, 92 Stat. 2760; Pub. L. 95-600, title VII, Sec. 703(l)(4),
    Nov. 6, 1978, 92 Stat. 2943; Pub. L. 96-223, title II, Sec.
    232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97-248, title
    III, Secs. 311(b), 331(a)-(d), 332(a), Sept. 3, 1982, 96 Stat. 601,
    620, 621; Pub. L. 97-424, title V, Sec. 515(b)(12), Jan. 6, 1983,
    96 Stat. 2182; Pub. L. 98-369, div. A, title VII, Sec. 714(i),
    title IX, Sec. 911(d)(2)(G), July 18, 1984, 98 Stat. 962, 1007;
    Pub. L. 98-620, title IV, Sec. 402(28)(D), Nov. 8, 1984, 98 Stat.
    3359; Pub. L. 99-514, title VI, Sec. 656(a), title XV, Sec.
    1561(a), (b), title XVII, Sec. 1703(e)(2)(G), Oct. 22, 1986, 100
    Stat. 2299, 2761, 2778; Pub. L. 100-647, title I, Secs. 1015(l)(1),
    (2), 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3571, 3572, 3576,
    3577; Pub. L. 104-168, title X, Sec. 1001(a), July 30, 1996, 110
    Stat. 1467; Pub. L. 105-206, title III, Sec. 3415(a)-(c), July 22,
    1998, 112 Stat. 755; Pub. L. 109-135, title IV, Sec. 408(a), Dec.
    21, 2005, 119 Stat. 2635.)

PRIOR PROVISIONS

      A prior section 7609 was renumbered section 7613 of this title.
                                AMENDMENTS
      2005 - Subsec. (c)(2)(D) to (F). Pub. L. 109-135, Sec. 408(a)(1),
    inserted "or" at end of subpar. (D), substituted period for "; or"
    at end of subpar. (E), and struck out subpar. (F) which read as
    follows: "described in subsection (f) or (g)."
      Subsec. (c)(3), (4). Pub. L. 109-135, Sec. 408(a)(2), added par.
    (3) and redesignated former par. (3) as (4).
      1998 - Subsec. (a)(1). Pub. L. 105-206, Sec. 3415(a), reenacted
    heading without change and in text substituted "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" for "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). Pub. L. 105-206, Sec. 3415(c)(1), redesignated
    par. (5) as (3), substituted "subsection (c)(2)(D)" for "subsection
    (c)(2)(B)", and struck out heading and text of former par. (3).
    Text read as follows: "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."
      Subsec. (a)(4). Pub. L. 105-206, Sec. 3415(c)(1), struck out
    heading and text of par. (4). Text read as follows: "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. (a)(5). Pub. L. 105-206, Sec. 3415(c)(1), redesignated
    par. (5) as (3).
      Subsec. (c). Pub. L. 105-206, Sec. 3415(c)(2), reenacted heading
    without change and amended text generally, substituting present
    provisions for provisions which had: in par. (1) declared a general
    rule of including within subsection summons issued under sections
    6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602(a)(2); in par. (2) set
    forth exceptions where summons was solely to determine identity of
    person having a numbered account, or was in aid of collection of
    liability of person against whom assessment or judgment had been
    made, or his transferee or fiduciary; and in par. (3) defined
    "records" and declared that summons requiring testimony about
    records would be treated as summons requiring 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)(A), substituted
    "subsection (c)(1)" for "subsection (c)" in introductory
    provisions.
      Subsec. (f)(3). Pub. L. 105-206, Sec. 3415(c)(4)(B), inserted "or
    testimony" after "records".
      Subsec. (g). Pub. L. 105-206, Sec. 3415(c)(5), substituted "A
    summons is described in this subsection if" for "In the case of any
    summons described in subsection (c), the provisions of subsections
    (a)(1) and (b) shall not apply if".
      Subsec. (i). Pub. L. 105-206, Sec. 3415(c)(6)(A), struck out
    "third-party recordkeeper and" after "Duty of" in heading.
      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".
      Subsec. (i)(2). Pub. L. 105-206, Sec. 3415(c)(6)(C), substituted
    "summoned party" for "recordkeeper" in heading and "the summoned
    party" for "the third-party recordkeeper" in text.
      Subsec. (i)(3). Pub. L. 105-206, Sec. 3415(c)(6)(D), substituted
    "summoned party" for "recordkeeper" in heading and amended text of
    par. (3) generally. Prior to amendment, text read as follows: "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 Secrtetary or an order of a
    court requiring production of records shall not be liable to any
    customer or other person for such disclosure."
      Subsec. (j). Pub. L. 105-206, Sec. 3415(b), added subsec. (j).
      1996 - Subsec. (a)(3)(I). Pub. L. 104-168 added subpar. (I).
      1988 - Subsec. (c)(1). Pub. L. 100-647, Sec. 1017(c)(12), made
    technical correction to language of Pub. L. 99-514, Sec.
    1703(e)(2)(G), see 1986 Amendment note below.
      Pub. L. 100-647, Sec. 1017(c)(9), substituted "6421(g)(2)" for
    "6421(f)(2)".
      Subsec. (e)(2). Pub. L. 100-647, Sec. 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, Sec. 1015(l)(2)(B), inserted "and
    summoned party" after "recordkeeper" in heading.
      Subsec. (i)(4). Pub. L. 100-647, Sec. 1015(l)(2)(A), substituted
    "the summoned party" for "the third-party recordkeeper".
      1986 - Subsec. (a)(3)(H). Pub. L. 99-514, Sec. 656(a), added
    subpar. (H).
      Subsec. (c)(1). Pub. L. 99-514, Sec. 1703(e)(2)(G), as amended by
    Pub. L. 100-647, Sec. 1017(c)(12), substituted "6427(j)(2)" for
    "6427(i)(2)".
      Subsec. (e). Pub. L. 99-514, Sec. 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, Sec. 1561(b), added par. (4).
      1984 - Subsec. (c)(1). Pub. L. 98-369, Sec. 714(i), substituted
    "7602(a)" for "7602".
      Pub. L. 98-369, Sec. 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, Sec. 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, Sec. 311(b), added subpar.
    (G).
      Subsec. (b). Pub. L. 97-248, Sec. 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, Sec. 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, Sec. 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, Sec. 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 2005 AMENDMENT
      Pub. L. 109-135, title IV, Sec. 408(b), Dec. 21, 2005, 119 Stat.
    2635, provided that: "The amendments made by this section [amending
    this section] shall take effect as if included in section 3415 of
    the Internal Revenue Service Restructuring and Reform Act of 1998
    [Pub. L. 105-206]."
                     EFFECTIVE DATE OF 1998 AMENDMENT
      Pub. L. 105-206, title III, Sec. 3415(d), July 22, 1998, 112
    Stat. 756, provided that: "The amendments made by this section
    [amending this section] shall apply to summonses served after the
    date of the enactment of this Act [July 22, 1998]."
                     EFFECTIVE DATE OF 1996 AMENDMENT
      Section 1001(b) of Pub. L. 104-168 provided that: "The amendment
    made by subsection (a) [amending this section] 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,
    Sec. 2(b), Oct. 17, 1976, 90 Stat. 2483, provided that: "The
    amendments made by this section [enacting this section and section
    7610 of this title] shall apply with respect to any summons issued
    after February 28, 1977."
Customized queries of TRAC's data TRAC FBI Web Site TRAC DEA Web Site TRAC Immigration Web Site TRAC DHS Web Site TRAC IRS Web Site TRAC ATF Web Site TRAC Reports Web Site
Transactional Records Access Clearinghouse, Syracuse University
Copyright 2010
TRAC Web Site