26 U.S.C. § 7610 — Fees and costs for witnesses

Page 3987 TITLE 26—INTERNAL REVENUE CODE § 7611 EFFECTIVE DATE OF 1982 AMENDMENT Pub. L. 97–248, title III, § 311(c)(2), Sept. 3, 1982, 96 Stat. 601, provided that: ‘‘The amendments made by subsection (b) [amending this section] shall apply to summonses served after December 31, 1982.’’ Pub. L. 97–248, title III, § 331(e), Sept. 3, 1982, 96 Stat. 621, provided that: ‘‘The amendments made by this sec- tion [amending this section] shall apply to summonses served after December 31, 1982.’’ Pub. L. 97–248, title III, § 332(b), Sept. 3, 1982, 96 Stat. 622, provided that: ‘‘The amendment made by sub- section (a) [amending this section] shall apply to sum- monses served after December 31, 1982.’’ 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 AMENDMENTS Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out a note under section 46 of this title. 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 Pub. L. 94–455, title XII, § 1205(c), Oct. 4, 1976, 90 Stat. 1703, as amended by Pub. L. 94–528, § 2(b), Oct. 17, 1976, 90 Stat. 2483, provided that: ‘‘The amendments made by this section [enacting this section and section 7610 of this title] shall apply with respect to any summons issued after February 28, 1977.’’ § 7610. Fees and costs for witnesses (a) In general The Secretary shall by regulations establish the rates and conditions under which payment may be made of— (1) fees and mileage to persons who are sum- moned 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) Exceptions No 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 inter- est 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, account- ant, 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 sum- mons 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 Notes AMENDMENTS 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 Subsidiaries 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. § 7611. Restrictions on church tax inquiries and examinations (a) Restrictions on inquiries (1) In general The Secretary may begin a church tax in- quiry only if— (A) the reasonable belief requirements of paragraph (2), and (B) the notice requirements of paragraph (3), have been met. (2) Reasonable belief requirements The requirements of this paragraph are met with respect to any church tax inquiry if an appropriate high-level Treasury official rea-