Final regulations on IRS summonses | KPMG | US

Final regulations: “Outside persons” hired by IRS, summoned taxpayer information

U.S. regulations on IRS summonses

The Treasury Department and IRS today released for publication in the Federal Register final regulations (T.D. 9778) under section 7602(a) relating to administrative summonses.


Related content

The regulations:

  • Clarify the role of outside persons hired by the IRS as persons designated to receive summoned taxpayer books, papers, records, or other data and to take summoned testimony under oath pursuant to Code section 7602(a)
  • Reflect situations when the IRS contracts with outside persons to assist the IRS (for example, in matters involving transfer pricing)

Today’s final regulations [PDF 234 KB] finalize regulations that were proposed in June 2014 with one amendment, and remove corresponding temporary regulations. The one revision clarifies that the regulations do not permit contractors to direct examinations (audits) of a taxpayer’s return.

The regulations will be published in the Federal Register on July 14, 2016.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal