Reimbursement of Third Party Costs of Searching for and Producing Records under Internal Revenue Service Summons
B-158810
Oct 22, 1976
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Highlights
At the request of the Commissioner of the Internal Revenue Service (IRS), the decision was made that IRS could enter into agreement with third party record holder to pay the reasonable costs of searching for, producing and/or transporting documents which are the subject of that summons when it will avoid costly litigation and delays in obtaining necessary documents.