§ 301.7602-1T - Examination of books and witnesses (temporary).

(a) [Reserved]. For further guidance, see § 301.7602-1(a).

(b) through (b)(2) [Reserved]. For further guidance, see § 301.7602-1(b) through (b)(2).

(b)(3) Participation of a person described in section 6103(n). For purposes of this paragraph (b), a person authorized to receive returns or return information under section 6103(n) and § 301.6103(n)-1(a) of the regulations may receive and examine books, papers, records, or other data produced in compliance with the summons and, in the presence and under the guidance of an IRS officer or employee, participate fully in the interview of the witness summoned by the IRS to provide testimony under oath. Fully participating in an interview includes, but is not limited to, receipt, review, and use of summoned books, papers, records, or other data; being present during summons interviews; questioning the person providing testimony under oath; and asking a summoned person's representative to clarify an objection or assertion of privilege.

(c) [Reserved]. For further guidance, see § 301.7602-1(c).

(d) Effective/applicability date. This section applies to summons interviews conducted on or after June 18, 2014.

(e) Expiration date. The applicability of this section expires on or before June 16, 2017.