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.
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.
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