26 U.S.C. § 7610

Fees and costs for witnesses

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(a) In generalThe Secretary shall by regulations establish the rates and conditions under which payment may be made of—(1) fees and mileage to persons who are summoned to appear before the Secretary, and(2) reimbursement for such costs that are reasonably necessary which have been directly incurred in searching for, reproducing, or transporting books, papers, records, or other data required to be produced by summons.(b) ExceptionsNo payment may be made under paragraph (2) of subsection (a) if—(1) the person with respect to whose liability the summons is issued has a proprietary interest in the books, papers, records or other data required to be produced, or(2) the person summoned is the person with respect to whose liability the summons is issued or an officer, employee, agent, accountant, or attorney of such person who, at the time the summons is served, is acting as such.(c) Summons to which section applies

This section applies with respect to any summons authorized under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602.

(Added Pub. L. 94–455, title XII, § 1205(a), Oct. 4, 1976, 90 Stat. 1699; amended Pub. L. 95–599, title V, § 505(c)(6), 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.)Editorial NotesAmendments

1988—Subsec. (c). 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—Subsec. (c). Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)”.

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

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

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

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

Statutory Notes and Related SubsidiariesEffective 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.

Notes of Decisions

Cited in 11 cases, 1977–1994 · leading case: In Re Grand Jury Subpoena Duces Tecum Issued to First Nat'l Bank of Maryland Dated November 4, 1976, 436 F. Supp. 46 (D. Maryland 1977).

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In Re Grand Jury Subpoena Duces Tecum Issued to First Nat'l Bank of Maryland Dated November 4, 1976, 436 F. Supp. 46 (D. Maryland 1977). · cites it 3× “94-455, § 1205(a), 26 U.S.C. § 7610 (a)(2). In opposition the Government urges the court to infer from the Bank Secrecy Act, supra, a Congressional intent that the costs of compliance with a grand jury subpoena be borne by the bank.”

In Re Grand Jury Investigation, 459 F. Supp. 1335 (E.D. Pa. 1978). “1702 (1976) (codified at 26 U.S.C. § 7610 (1976)). The second, and more compelling, point of divergence between United States v.”

United States of Am., & Dwight W. Affleck v. Jack Alderson, 646 F.2d 421 (9th Cir. 1981). · cites it 2× “III Alderson’s claim to compensation under 26 U.S.C. § 7610 is based on the assertion that he was not in partnership with his brother.”

United States of Am., & Merlene McGalliard Revenue Rep., Internal Revenue Serv. v. William P. Money, 744 F.2d 779 (11th Cir. 1984). · cites it 2× “Appellant argues that he was entitled to payment of witness fees and travel expenses before he complied with the IRS summons, and that the enforcement order is void because he did not receive prepayment of fees.”

United States v. Abrahams, 905 F.2d 1276 (9th Cir. 1990). “See 26 U.S.C. § 7610 ; Southwestern Bank & Trust Co.”

United States v. Kersting, 891 F.2d 1407 (9th Cir. 1989). “Reimbursement of costs of compliance with an IRS summons are decided pursuant to 26 U.S.C. § 7610 (1982) and 26 C.F.R. § 301.”

United States v. Sw. Bank & Trust Co., 693 F.2d 994 (10th Cir. 1982). “On remand, the court may wish to consider both the suggestion by the IRS that its personnel could do the actual search, and the applicability of 26 U.S.C. § 7610 (1976), which authorizes the IRS to reimburse the costs of production in some circumstances.”

United States v. Stoecklin, 848 F. Supp. 1521 (M.D. Fla. 1994). “Respondent’s faxed request merely stated that it was possible he may appear if given witness fees.”

William T. Conklin, Cross-Appellee v. The United States of Am., Cross-Appellant, 812 F.2d 1318 (10th Cir. 1987). “Plaintiff brought this action to recover a $152 witness fee and allowance for responding to an Internal Revenue Service (IRS) summons, pursuant to 26 U.S.C. § 7610 (a) and 26 C.F.R. § 301.”

Tax Liabilities of Does v. United States, 866 F.2d 1015 (8th Cir. 1989). · cites it 2× “RATE OF COMPENSATION In 1976, Congress enacted 26 U.S.C. § 7610 . It provided compensation for the person summoned when that person’s liability was not at issue and the records were not the property of the person whose liability was being investigated.”

United States v. Bank of Stockton, 467 F. Supp. 306 (E.D. Cal. 1979). “April 20, 1979 10:00 AM Microfilm copies of all checks deposited in checking or savings accounts (including the purchase of certificates of deposit). IT IS FURTHER ORDERED that each party shall bear its, his, and her own costs of this proceeding.”

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