Page:United States Statutes at Large Volume 92 Part 1.djvu/944

 PUBLIC LAW 95-410—OCT. 3, 1978

92 STAT. 890 Notice.

Notice.

Ante, p. 889.

Definitions.

Notice.

"(1) examine, or cause to be examined, upon reasonable notice, any record, statement, declaration or other document, described in the notice with reasonable specificity, which may be relevant to such investigation or inquiry; " (2) summon, upon reasonable notice— "(A) the person who imported, or knowingly caused to be imported, merchandise into the customs territory of the i United States, "(B) any officer, employee, or agent of such person, "(C) any person having possession, custody, or care of records relating to such importation, or "(D) any other person he may deem proper, to appear before the appropriate customs officer at the time and place within the customs territory of the United States specified s in the summons (except that no witness may be required to appear at any place more than one hundred miles distant from the place where he was served with the summons), to produce records, required to be kept under section 508 of this Act, and to give such testimony, under oath, as may be relevant to such investigtion or inquiry; and "(3) take, or cause to be taken, such testimony of the person concerned, under oath, as may be relevant to such investigation or inquiry. "(b) SERVICE OF SUMMONS.—^A summons issued pursuant to this section may be served by any person designated in the summons to serve it. Service upon a natural person may be made by personal delivery of the summons to him. Service may be made upon a domestic or foreign corporation or upon a partnership or other unincorporated association which is subject to suit under a common name, by delivering the summons to an officer, or managing or general agent, or to any other agent authorized by appointment or by law to receive service of process. The certificate of service signed by the person serving the summons is prima facie 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 records, such records shall be described in the summons with reasonable specificity. "(c)

SPECIAL PROCEDURES FOR THIRD-PARTY SUMMONSES.—(1)

For

purposes of this subsection— "(A) The term 'records' includes statements, declarations, or documents required to be kept under section 508 of this Act. "(B) The term 'summons' means any summons issued under subsection (a) of this section which requires the production of ' records or the giving of testimony relating to records. Such term does not mean any summons issued to aid in the collection of the liability of any person against whom an assessment has been made or judgment rendered. ''(C) The term 'third-party recordkeeper' means— " (i) any customhouse broker; "(ii) any attorney; and "(iii) any accountant. "(A) any summons is served on any person who is a thirdparty recordkeeper; and "(B) the summons requires the production of, or the giving of testimony relating to, any portion of records made -or kept of the import transactions of any person (other than the person sum-
 * . "(2) If—

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