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U.S. Code as of:
01/19/04
Section 7603. Service of summons
(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 recordkeeper
For 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.
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