26 U.S.C. § 7610 : US Code - Section 7610: Fees and costs for witnesses

Search 26 U.S.C. § 7610 : US Code - Section 7610: Fees and costs for witnesses

(a) In general
The Secretary shall by regulations establish the rates and
conditions under which payment may be made of -
(1) fees and mileage to persons who are summoned to appear
before the Secretary, and
(2) reimbursement for such costs that are reasonably necessary
which have been directly incurred in searching for, reproducing,
or transporting books, papers, records, or other data required to
be produced by summons.
(b) Exceptions
No payment may be made under paragraph (2) of subsection (a) if -

(1) the person with respect to whose liability the summons is
issued has a proprietary interest in the books, papers, records
or other data required to be produced, or
(2) the person summoned is the person with respect to whose
liability the summons is issued or an officer, employee, agent,
accountant, or attorney of such person who, at the time the
summons is served, is acting as such.
(c) Summons to which section applies
This section applies with respect to any summons authorized under
section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602.