[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR70.25]

[Page 1046-1047]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 70_PROCEDURE AND ADMINISTRATION--Table of Contents
 
        Subpart C_Discovery of Liability and Enforcement of Laws
 
Sec. 70.25  Special procedures for third-party summonses.

    (a) When the Bureau summons the records of persons defined by 26 
U.S.C. 7609(a)(3) as ``third-party recordkeepers'', the person about 
whom information is being gathered must be notified in advance, except 
when:
    (1) The summons is served on the person about whom information is 
being gathered, or any officer or employee of such person, or
    (2) The summons is served to determine whether or not records of the 
business transactions or affairs of an identified person have been made 
or kept, or

[[Page 1047]]

    (3) The summons does not identify the person with respect to whose 
liability the summons is issued (a ``John Doe'' summons issued under the 
provisions of 26 U.S.C. 7609(f)), or
    (4) The appropriate ATF officer petitions, and the court determines, 
on the basis of the facts and circumstances alleged, that there is 
reasonable cause to believe the giving of notice may lead to attempts to 
conceal, destroy, or alter records relevant to the examination, to 
prevent the communication of information from other persons through 
intimidation, bribery, or collusion, or to flee to avoid prosecution, 
testifying or production of records.
    (b) Within 3 days of the day on which the summons was served, the 
notice required by paragraph (a) of this section shall be served upon 
the person entitled to notice, or mailed by certified or registered mail 
to the last known address of such person, or, in the absence of a last 
known address, left with the person summoned. No examination of any 
records required to be produced under a summons as to which notice is 
required under paragraph (a) of this section may be made:
    (1) Before the close of the 23rd day after the day notice with 
respect to the summons is given in the manner provided in this 
paragraph, or
    (2) Where a proceeding under paragraph (c) of this section was begun 
within the 20-day period referred to in that paragraph and the 
requirements of paragraph (c) of this section have been met, expect in 
accordance with an order of the court having jurisdiction of such 
proceeding or with the consent of the person beginning the proceeding to 
quash.
    (c) If the person about whom information is being gathered has been 
given notice, that person has the right to institute, until and 
including the 20th day following the day such notice was served on or 
mailed, by certified or registered mail, to such notified person, a 
proceeding to quash the summons. During the time the validity of the 
summons is being litigated, the statutes of limitation are suspended 
under 26 U.S.C. 7609(e). Title 26 U.S.C. 7609 does not restrict the 
authority under 26 U.S.C. 7602 (or under any other provision of law) to 
examine records and witnesses without serving a summons and without 
giving notice of an examination.

(26 U.S.C. 7609)

[T.D. ATF-301, 55 FR 47608, Nov. 14, 1990]