 | 1985 - 898 páginas
...68A Stat. 901; (26 USC 7602)) [TD ATP-6, 38 PR 32445, Nov. 26, 1973, as amended by TD ATP-42, 42 FR 8367, Feb. 10, 1977] § 70.23 Service of summonses....described with reasonable certainty. (b) Persons who may serve summonses. The following officers and employees of the Bureau are authorized to serve a summons... | |
 | 1978 - 1188 páginas
...68A SUt. 901; (26 USC 7602» [TD ATP-6, 38 PR 32445, Nov. 26, 1973, as amended by TD ATF-42, 42 PR 8367. Feb. 10. 1977] § 70.23 Service of summonses....described with reasonable certainty. (b) Persons who may serve summonses. The following officers and employees of the Bureau are authorized to serve a summons... | |
 | 1985 - 868 páginas
...7602)) [TD ATP-6, 38 PR 32445. Nov. 26, 1973, as amended by TD ATP-42. 42 PR 8367, Feb. 10, 19773 § 70.23 Service of summonses. (a) In general. A summons...described with reasonable certainty. (b) Persons who may serve summonses. The following officers and employees of the Bureau are authorized to serve a summons... | |
 | 1984 - 1036 páginas
...summons. (a) In general. A summons issued under section 6420(e)(2), 6421(f)(2), 6424(d)(2), 6427(e)(2), or 7602 shall be served by an attested copy delivered...described with reasonable certainty. (b) Persons who may serve a summons. The officers and employees of the Internal Revenue Service whom the Commissioner has... | |
 | 2006 - 868 páginas
...summons. (a) In general. A summons issued under section 6420(e)(2), 6421(f)(2), 6424(d)(2), 6427(e)(2), or 7602 shall be served by an attested copy delivered...described with reasonable certainty. (b) Persons who may serve a summons. The officers and employees of the Internal Revenue Service whom the Commissioner has... | |
 | 1988 - 566 páginas
...summons. (a) In general. A summons issued under section 6420(e)(2), 6421(f)(2), 6424(d)(2), 6427(e)(2), or 7602 shall be served by an attested copy delivered...described with reasonable certainty. (b) Persons who may serve a summons. The officers and employees of the Internal Revenue Service whom the Commissioner has... | |
 | 1998 - 750 páginas
...summons. (a) In general. A summons Issued under section 6420(e)(2), 6421(f)(2), 6424(d)(2), 6427(e)(2), or 7602 shall be served by an attested copy delivered...data are described with reasonable certainty. (b) Persona who may serve a summons. The officers and employees of the Internal Revenue Service whom the... | |
 | 1999 - 780 páginas
...summons. (a) In general. A summons issued under section 6420(e)(2), 6421(f)(2), 6424(dX2), 6427(e)(2), or 7602 shall be served by an attested copy delivered...other data are described with reasonable certainty. (to) Persons who may serve a summons. The officers and employees of the Internal Revenue Service whom... | |
 | 1961 - 422 páginas
...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., 70 Stat. 91); sec.... | |
 | 2000 - 812 páginas
...to whom it is directed, or left at his last and usual place of abode. The certificate of sen-- ice signed by the person serving the summons shall be...described with reasonable certainty. (b) Persons who may serve a summons. The officers and employees of the Internal Revenue Service whom the Commissioner has... | |
| |
... 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,... 
