Page:United States Statutes at Large Volume 96 Part 1.djvu/663

 PUBLIC LAW 97-248—SEPT. 3, 1982

96 STAT. 621

such proceeding or with the consent of the person beginning the proceeding to q u a s h. " (c) JURISDICTION.—Subsection (h) of section 7609 (relating to jurisdiction of district court) is amended to read as follows:

26 USC 7609.

"(h) JURISDICTION OF DISTRICT COURT; E T C. —

"(1) JURISDICTION.—The United States district court for the district within which the person to be s u m m o n e d resides or is found shall have jurisdiction to h e a r 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 determination s required to be made under subsections (f) and (g) shall be m a d e ex part e and shall be made solely on the petition and supporting affidavits. "(3) PRIORITY.—Except as to cases the court considers of g r e a t e r importance, a proceeding brought for the enforcement of any summons, or a proceeding under this section, and appeals, t a k e s precedence on the docket over all other cases and shall be assigned for h e a r i n g and decided at the earliest practicable date. " (d) CONFORMING AMENDMENTS. —

(1) Paragraph (1) of section 7609(a) is amended— (A) by striking out "14th d a y " and inserting in lieu thereof "23rd day", and (B) by striking out the last sentence and inserting in lieu thereof the following: "Such notice shall be accompanied by a copy of the s u m m o n s which has been served and shall contain an explanation of the right under subsection (b)(2) to bring a proceeding to quash the s u m m o n s. " (2) The subsection heading for subsection (b) of section 7609 is amended to read as follows: "(b)

R I G H T TO I N T E R V E N E; R I G H T TO PROCEEDING TO Q U A S H. — ".

(e) EFFECTIVE D A T E. — The amendments m a d e by this section shall apply to summonses served after December 31, 1982.

26 USC 7609 note.

SEC. 332. DUTY OF THIRD-PARTY RECORDKEEPER. (a) GENERAL RULE.—Section 7609 (relating to special procedures for third-party summonses) is amended by adding at the end thereof the following new subsection:

Supra.

"(i) DUTY OF T H I R D - P A R T Y RECORDKEEPER.— "(1) RECORDKEEPER MUST ASSEMBLE RECORDS AND BE PREPARED

TO PRODUCE RECORDS.—On receipt of a s u m m o n s described in subsection (c), the third-party recordkeeper 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 s u m m o n s on the day on which the records are to be examined. "(2)

SECRETARY MAY GIVE RECORDKEEPER

CERTIFICATE.—The

Secretary may issue a certificate to the third-party recordkeeper that the period prescribed for beginning a proceeding to quash a s u m m o n s has expired and that no such proceeding began within such period, or that the tax p a y e r consents to the examination. "(3)

PROTECTION

FOR

RECORDKEEPER

WHO

DISCLOSES.—Any

third-party recordkeeper, or agent or employee thereof, making a disclosure of records pursuant to this section in good-faith

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