Page:United States Statutes at Large Volume 90 Part 2.djvu/233

 PUBLIC LAW 94-455—OCT. 4, 1976

90 STAT. 1701

" (A) notice in writing is given to the person summoned not to comply with the summons, and " (B) a copy of such notice not to comply with the summons is mailed by registered o r certified mail to such person and to such office as the Secretary may direct i n the notice referred to in subsection (a)(1). " (c) S U M M O N S TO W H I C H SECTION A P P L I E S. —



" (1) IN GENERAL.—Except as provided i n paragraph (2), a summons is described in this subsection if it is issued under paragraph (2) of section 7602 or under section 6420(e)(2), 6421(f) 26 USC 7602, (2), 6424(d)(2), or 6427(e)(2) and requires the production of 6420, 6421, records. ^ 2 ^ ' ^•^^• " (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 h a v i n g a numbered account (or similar arrangement) with a bank or other institution described in subsection (a)(3)(A), or " (B) it is i n 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 a t law or i n 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 "Records." 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. "(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 expiration of the 14-day period allowed for the notice not to comply under subsection (b)(2), or " (2) when the requirements of subsection (b)(2) have been met, except in accordance with an order issued by a court of competent jurisdiction authorizing examination of such records or with the consent of the person staying compliance. " (e) SUSPENSION o r STATUTE o r L I M I T A T I O N S. — I f any person t a k e s

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 p e r s o n), 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. "(f)

ADDITIONAL REQUIREMENT I N THE CASE OF A JOHN D O E

SUMMONS.—Any summons described i n subsection (c) which does not identify the person with respect to whose liability the summons is issued may be served only after a court proceeding i n which the Secretary establishes that— " (1) the summons relates to the investigation of a particular person or ascertainable group or class of persons.

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