§7610 — Fees and costs for witnesses
6 cases·1 followed·5 cited—17% support
Statute Text — 26 U.S.C. §7610
The Secretary shall by regulations establish the rates and conditions under which payment may be made of—
fees and mileage to persons who are summoned to appear before the Secretary, and
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.
No payment may be made under paragraph (2) of subsection (a) if—
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
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.
This section applies with respect to any summons authorized under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.7610-1 Fees and costs for witnesses
- Treas. Reg. §Treas. Reg. §301.7610-1(a) Introduction.
- Treas. Reg. §Treas. Reg. §301.7610-1(b) Definitions—(1) Directly incurred costs.
- Treas. Reg. §Treas. Reg. §301.7610-1(c) Conditions and rates of payments—(1) Basis for payment.
- Treas. Reg. §Treas. Reg. §301.7610-1(d) Appearance fees and allowances—(1) In general.
- Treas. Reg. §Treas. Reg. §301.7610-1(i) Search costs.
6 Citing Cases
- 125 - testified that he participated in Stock Subscription Plans in 1979 (Candace) and 1980 (Delta), and that he closed out his participation in the Kersting programs by endorsing his stock certificates and returning them to Mr. Kersting in exchange for the return of his promissory notes. Mr. McWade introduced exhibits at the trial pe
- 125 - testified that he participated in Stock Subscription Plans in 1979 (Candace) and 1980 (Delta), and that he closed out his participation in the Kersting programs by endorsing his stock certificates and returning them to Mr. Kersting in exchange for the return of his promissory notes. Mr. McWade introduced exhibits at the trial pe
- 125 - testified that he participated in Stock Subscription Plans in 1979 (Candace) and 1980 (Delta), and that he closed out his participation in the Kersting programs by endorsing his stock certificates and returning them to Mr. Kersting in exchange for the return of his promissory notes. Mr. McWade introduced exhibits at the trial pe
- 125 - testified that he participated in Stock Subscription Plans in 1979 (Candace) and 1980 (Delta), and that he closed out his participation in the Kersting programs by endorsing his stock certificates and returning them to Mr. Kersting in exchange for the return of his promissory notes. Mr. McWade introduced exhibits at the trial pe
- 125 - testified that he participated in Stock Subscription Plans in 1979 (Candace) and 1980 (Delta), and that he closed out his participation in the Kersting programs by endorsing his stock certificates and returning them to Mr. Kersting in exchange for the return of his promissory notes. Mr. McWade introduced exhibits at the trial pe