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" ... and 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. When the summons requires the production of books, papers, records,... "
Code of Federal Regulations: 1949-1984 - 105. lappuse
1979
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1973 - 824 lapas
...delivered in hand to the person to whom it is directed, or left at his last and usual place of abode; and the certificate of service signed by the person serving...other data are described with reasonable certainty. [Sec. 7603 as amended by sec. 4(i), Act of Apr. 2, 1956 (Pub. Law 466, 84th Cong., 70 Stat. 91) [CB...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 478 lapas
...to the person to whom it is directed, or left at his last and usual place of abode. The cerificate of service signed by the person serving the summons...described with reasonable certainty. (b) Persons who may serve summons. The following officers and employees of the Internal Revenue Service are authorized...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 830 lapas
...delivered in hand to the person to whom it is directed, or left at his last and usual place of abode; and the certificate of service signed by the person serving...other data are described with reasonable certainty. [Sec. 7603 as amended by sec. 4(1), Act of Apr. 2, 1956 (Pub. Law 466, 84th Cong., 7O Stat. 91); sec....
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972 - 866 lapas
...facts it states on the hearing of an application for the enforcement of the subpena. When the subpena requires the production of books, papers, records,...other data are described with reasonable certainty. § 401.1013 Appearance of the person subpenaed. The time and place of examination stated in a subpena...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1974 - 406 lapas
...the certificate of service signed by the person serving the summons shall be evidence of the faota it states on the hearing of an application for the...other data are described with reasonable certainty. (Sec. 7603 as amended by sec. 4(1), Act of Apr. 2, 1966 (Public Law 466, 84th Cong.. 70 Stat. 91);...
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Oversight Hearings Into the Operations of the IRS: Hearings Before a ...

United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee - 1975 - 946 lapas
...delivered in hand to the person to whom it is directed, or left at his last and usual place of abode; and the certificate of service signed by the person serving...other data are described with reasonable certainty. .01 Amended by PL's 89-44, 627 (84th Cong.), 466 (84th Cong.) and PL 91-258. For details, see Code...
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Oversight Hearings Into the Operations of the IRS: Hearings Before a ...

United States. Congress. House. Government Operations Committee - 1975 - 944 lapas
...executed by the officer serving the summons as shown in Exhibit 9360-1. (2) IRC 7603 provides that (he certificate of service signed by the person serving...an application for the enforcement of the summons. MT 9300-48 (8-13-74) IR Manual 9366 Su 'limons 9367 Filing Original of the Summons The original of...
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Proposals for Administrative Changes in Internal Revenue Service Procedures ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1975 - 454 lapas
...delivered in hand to the person to whom it is directed, or left at his last and usual place of abode; and the certificate of service signed by the person serving...it states on the hearing of an application for the enforceAny person who, being duly summoned to appear to testify, or to appear and produce books, accounts,...
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Surveillance: Hearings Before the Subcommittee on Courts, Civil Liberties ...

United States. Congress. House. Committee on the Judiciary. Subcommittee on Courts, Civil Liberties, and the Administration of Justice - 1975 - 694 lapas
...delivered in hand to the person to whom it is directed, or left at his last and usual place of abode; and the certificate of service signed by the person serving...it states on the hearing of an application for the enforce(0 Applicable Laws — • • * (?) Examination of book» and witnesses. — For the purpose...
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Proposals for Administrative Changes in Internal Revenue Service Procedures ...

United States. Congress. House. Committee on Ways and Means - 1975 - 450 lapas
...7603, and 7604(b). neglects (f) Applicable Laws — or left at his last and usual place of abode; and the certificate of service signed by the person serving...it states on the hearing of an application for the enforcepapers, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more...
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