26 U.S.C. § 7603

Service of summons

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(a) In general

A summons issued under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 shall be served by the Secretary, by an attested copy delivered in hand to the person to whom it is directed, or left at his last and usual place of abode; and the certificate of service signed by the person serving the summons shall be 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 books, papers, records, or other data, it shall be sufficient if such books, papers, records, or other data are described with reasonable certainty.

(b) Service by mail to third-party recordkeepers(1) In general

A summons referred to in subsection (a) for the production of books, papers, records, or other data by a third-party recordkeeper may also be served by certified or registered mail to the last known address of such recordkeeper.

(2) Third-party recordkeeperFor purposes of paragraph (1), 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(f) 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,(I) any enrolled agent, and(J) any owner or developer of a computer software source code (as defined in section 7612(d)(2)).Subparagraph (J) shall apply only with respect to a summons requiring the production of the source code referred to in subparagraph (J) or the program and data described in section 7612(b)(1)(A)(ii) to which such source code relates.(Aug. 16, 1954, ch. 736, 68A Stat. 902; Apr. 2, 1956, ch. 160, § 4(i), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(d)(4), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(4), June 21, 1965, 79 Stat. 139; Pub. L. 91–258, title II, § 207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–530, § 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95–599, title V, § 505(c)(5), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96–223, title II, § 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97–424, title V, § 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G), July 18, 1984, 98 Stat. 1007; Pub. L. 99–514, title XVII, § 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. L. 100–647, title I, § 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577; Pub. L. 105–206, title III, §§ 3413(c), 3416(a), July 22, 1998, 112 Stat. 754, 756; Pub. L. 106–554, § 1(a)(7) [title III, § 319(26)], Dec. 21, 2000, 114 Stat. 2763, 2763A–648.)Editorial NotesAmendments

2000—Subsec. (b)(2)(A) to (G). Pub. L. 106–554 substituted a comma for semicolon at end.

1998—Subsec. (a). Pub. L. 105–206, § 3416(a), designated existing provisions as subsec. (a) and inserted heading.

Subsec. (b). Pub. L. 105–206, § 3416(a), added subsec. (b).

Subsec. (b)(2). Pub. L. 105–206, § 3413(c), added subpar. (J) and concluding provisions.

1988—Pub. L. 100–647, § 1017(c)(12), made technical correction to language of Pub. L. 99–514, § 1703(e)(2)(G), see 1986 Amendment note below.

Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”.

1986—Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)”.

1984—Pub. L. 98–369 substituted “6427(i)(2)” for “6427(h)(2)”.

1983—Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”.

1980—Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”.

1978—Pub. L. 95–599 substituted “6427(g)(2)” for “6427(f)(2)”.

1976—Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)”.

Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

1970—Pub. L. 91–258 inserted reference to section 6427(e)(2).

1965—Pub. L. 89–44 inserted reference to section 6424(d)(2).

1956—Act June 29, 1956, inserted reference to section 6421(f)(2).

Act Apr. 2, 1956, inserted reference to section 6420(e)(2).

Statutory Notes and Related SubsidiariesEffective Date of 1998 Amendment

Amendment by section 3413(c) of Pub. L. 105–206 applicable to summonses issued, and software acquired, after July 22, 1998, see section 3413(e)(1) of Pub. L. 105–206, set out as an Effective Date note under section 7612 of this title.

Pub. L. 105–206, title III, § 3416(b), July 22, 1998, 112 Stat. 757, provided that: “The amendment 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 1988 Amendment

Amendment by 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

Amendment by 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 Amendment

Amendment by 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 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 Amendment

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 of 1976 Amendment

Amendment by Pub. L. 94–530 effective Oct. 1, 1976, see section 1(d) of Pub. L. 94–530, set out as a note under section 4041 of this title.

Effective Date of 1970 Amendment

Amendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.

Effective Date of 1965 Amendment

Amendment by Pub. L. 89–44 effective Jan. 1, 1966, see section 701(a)(1), (2), of Pub. L. 89–44, set out as a note under section 4161 of this title.

Effective Date of 1956 Amendment

Amendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title.

Notes of Decisions

Cited in 69 cases (9 in the last 5 years), 1961–2025 · leading case: United States v. Richey, 632 F.3d 559 (9th Cir. 2011).

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United States v. Richey, 632 F.3d 559 (9th Cir. 2011). · cites it 3× “26 U.S.C. § 7603 (a). To obtain enforcement of a summons, the Government has the initial burden of establishing a prima facie case showing that: (1) the investigation will be conducted for a legitimate purpose, (2) the inquiry is relevant to the purpose, (3) the information…”

Kimberly Gaetano v. United States, 994 F.3d 501 (6th Cir. 2021). · cites it 2× “In opposition, the Gaetanos conceded that Portal 42 is not a third-party recordkeeper within the meaning of 26 U.S.C. § 7603 (b)(2)(J), but asserted that there could be no criminal investigation for 2019 because (at the time) a tax return for 2019 was not yet due and because…”

United States v. Zolin, 491 U.S. 554 (1989). “The IRS, by its Special Agent Steven Petersell, served a summons upon the Clerk on October 24, 1984, pursuant to 26 U. S. C. §7603 , demanding that he produce the 51 documents.”

Jeffrey A. Azis v. United States Internal Revenue Serv., 522 F. App'x 770 (11th Cir. 2013). · cites it 5× “Attestation Azis argues that, during the evidentiary hearings, Agent Alexander failed to follow the steps required by 26 U.S.C. § 7603 when he was only able to produce a blank copy of a summons form, which provided no proof that a proper attestation had been made on the original…”

United States v. Clare Therese Grady, 18 F.4th 1275 (11th Cir. 2021). “1973) (citing Moylan with approval and rejecting defendant’s argument that he did not “willfully” violate 26 U.S.C. § 7603 by refusing to file taxes because he believes the IRS is unconstitutional and that voluntary payment of taxes is treason, concluding that it is not a…”

United States of Am. & Dennis J. Hanzel, Special Agent, Internal Revenue Serv. v. Jay T. Will, 671 F.2d 963 (6th Cir. 1982). “A prima facie case for enforcement is established by demonstrating that: (1) the investigation has a legitimate purpose; (2) the summoned materials are relevant to that investigation; (3) the information sought is not already within the IRS’s possession; and (4) the IRS has…”

Wheeler v. United States, 459 F. Supp. 2d 399 (W.D. Pa. 2006). · cites it 4× “Wheeler next argues that the summons should be quashed because it does not strictly conform to certain procedural requirements set forth in 26 U.S.C. §§ 7603 and 7609. Section 7603(a) states that the Secretary shall serve an administrative summons by delivering “an attested copy…”

John H. Fortney v. United States, 59 F.3d 117 (9th Cir. 1995). “26 U.S.C. § 7603 in turn provides that a “summons .”

United States of Am. Charles L. Gresham, Revenue Officer of the Internal Revenue Serv. v. David O. Saunders & Sharon Saunders, 951 F.2d 1065 (9th Cir. 1991). “Attestation In their reply brief, the Saunders raise for the first time the argument that the summonses were invalid because not attested as required by 26 U.S.C. § 7603 . We will not decide matters neither presented to the district court nor raised in the appellant’s opening…”

John E. Codner v. United States, 17 F.3d 1331 (10th Cir. 1994). “Codner also argues that 26 U.S.C. §§ 7603 and 7609(a) require that the copies of the summonses served on him be attested copies.”

United States v. Wen-Bing Soong, 650 F. App'x 425 (9th Cir. 2016). · cites it 2× “The Soongs contend that the district court lacked personal jurisdiction because the IRS failed to serve the district court summonses in Taiwan according to Federal Rule of Civil Procedure 4(f)’s provisions, which they assert was required as a result of the fact they were not…”

Henderson v. United States, 778 F. Supp. 274 (D.S.C. 1991). · cites it 3× “A summons issued by the IRS “shall be served by the Secretary, by an attested copy delivered in hand to the person to whom it is directed, or left at his last and usual place of abode____” 26 U.S.C. § 7603 . Mimick v. United States, 91-1 USTC p.”

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