# 26 CFR § 301.7603-1: Service of summons

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7603-1

## Section

- **Citation:** 26 CFR § 301.7603-1
- **Heading:** Service of summons
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURE AND ADMINISTRATION > PART 301—PROCEDURE AND ADMINISTRATION > Discovery of Liability and Enforcement of Title > Examination and Inspection

## Text

(a) In general—(1) Hand delivery or delivery to place of abode. Except as otherwise provided in paragraph (a)(2) of this section, a summons issued under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 shall be served by an attested copy delivered in hand to the person to whom it is directed, or left at such person's last and usual place of abode.
(2) Summonses issued to third-party recordkeepers. A summons issued under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 for the production of records (or testimony about such records) by a third-party recordkeeper, as described in section 7603(b)(2) and § 301.7603-2, may also be served by certified or registered mail to the third-party recordkeeper's last known address, as defined in § 301.6212-2. If service to a third-party recordkeeper is made by certified or registered mail, the date of service is the date on which the summons is mailed.
(b) Persons who may serve a summons. The officers and employees of the Internal Revenue Service whom the Commissioner has designated to carry out the authority described in § 301.7602-1(b) to issue a summons are authorized to serve a summons issued under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602.
(c) Effect of certificate of service. 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.
(d) Sufficiency of description of summoned records. When a summons requires the production of records, it shall be sufficient if such records are described with reasonable certainty.
(e) Records. For purposes of this section and § 301.7603-2, the term records includes books, papers, or other data.
(f) Effective/applicability date. This section is applicable on April 30, 2008.
[T.D. 9395, 73 FR 23344, Apr. 30, 2008]

## Nearby sections

- [26 CFR § 301.7601-1 § 301.7601-1 Canvass of districts for taxable persons and objects.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7601-1.md)
- [26 CFR § 301.7602-1 § 301.7602-1 Examination of books and witnesses.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7602-1.md)
- [26 CFR § 301.7602-2 § 301.7602-2 Third party contacts.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7602-2.md)
- [26 CFR § 301.7603-1 § 301.7603-1 Service of summons.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7603-1.md)
- [26 CFR § 301.7603-2 § 301.7603-2 Third-party recordkeepers.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7603-2.md)
- [26 CFR § 301.7604-1 § 301.7604-1 Enforcement of summons.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7604-1.md)
- [26 CFR § 301.7605-1 § 301.7605-1 Time and place of examination.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7605-1.md)
- [26 CFR § 301.7606-1 § 301.7606-1 Entry of premises for examination of taxable objects.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7606-1.md)
- [26 CFR § 301.7609-1 § 301.7609-1 Special procedures for third-party summonses.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7609-1.md)
- [26 CFR § 301.7609-2 § 301.7609-2 Notification of persons identified in third-party summonses.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7609-2.md)
- [26 CFR § 301.7609-3 § 301.7609-3 Duty of and protection for the summoned party.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7609-3.md)
- [26 CFR § 301.7609-4 § 301.7609-4 Right to intervene; right to institute a proceeding to quash.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7609-4.md)
- [26 CFR § 301.7609-5 § 301.7609-5 Suspension of periods of limitations.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7609-5.md)
- [26 CFR § 301.7610-1 § 301.7610-1 Fees and costs for witnesses.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7610-1.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7603-1. Check the current official text before relying on it. Not legal advice.