Sec. 135. Limit participation of third-party contractors for sworn testimony taken pursuant to a summons from the IRS
119 words·~1 min read·
/bill/114/s/3156/pcs/section-135A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 7602 is amended by adding at the end the following new subsection: The authority granted under this section may not be delegated, directly or indirectly, to any person authorized to receive returns and return information under section 6103(n). . Except as provided in paragraph (2), the amendment made by this section shall take effect on the date of the enactment of this Act. The amendment made by this section shall apply to any contract in effect on the date of the enactment of this Act for an activity described in section 6103(n) of the Internal Revenue Code of 1986, pursuant to temporary Treasury Regulation section 301.7602-1T published in Internal Revenue Bulletin 2014-28 or any similar or successor regulation.