[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: 27CFR70.28]

[Page 1049]
 
            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. 70.28  Summonses excepted from 26 U.S.C. 7609 procedures.

    (a) In aid of the collection of certain liabilities--(1) In general. 
Title 26 U.S.C. 7609(c)(2)(B) contains an exception to the general 
notice requirement when a summons is issued to a third-party 
recordkeeper. That section excepts summonses issued in aid of the 
collection of the liability of any person against whom an assessment has 
been made or judgment rendered or the liability at law or in equity of 
any transferee of such a person.
    (2) Examples. Examples of summonses referred to in paragraph (a)(1) 
of this section are:
    (i) Summonses issued to determine the amount held in a bank in the 
name of a person against whom an assessment has been made or judgment 
rendered;
    (ii) Summonses issued to enforce transferee liability for a tax 
which has been assessed.
    (b) Numbered account (or similar arrangement). Under 26 U.S.C. 
7609(c)(2), a summons issued solely to determine the identity of a 
person having a numbered account (or similar arrangement) with a bank or 
other institution is excepted from the requirements of 26 U.S.C. 7609. A 
``numbered account (or similar arrangement)'' under 26 U.S.C. 7609(c)(2) 
is an account through which a person may authorize transactions solely 
through the use of a number, symbol, code name, or other device not 
involving the disclosure of the person's identity. A ``person having a 
numbered account (or similar arrangement)'' includes the person who 
opened the account and any person authorized to use the account or to 
receive records or statements concerning it.

(26 U.S.C. 7609)

[T.D. ATF-301, 55 FR 47610, Nov. 14, 1990]