Internal Revenue Code:Rule 147. Subpoenas

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XIV. - TRIALS
     

Statute

    Rule 147. Subpoenas
 
      (a) Attendance of Witnesses; Form; Issuance: Every subpoena shall
    be issued under the seal of the Court, shall state the name of the
    Court and the caption of the case, and shall command each person to
    whom it is directed to attend and give testimony at a time and
    place therein specified.  A subpoena, including a subpoena for the
    production of documentary evidence, signed and sealed but otherwise
    blank, shall be issued to a party requesting it, who shall fill it
    in before service.  Subpoenas may be obtained at the Office of the
    Clerk in Washington, D.C., or from a trial clerk at a trial
    session.  See Code Section 7456(a).
      (b) Production of Documentary Evidence: A subpoena may also
    command the person to whom it is directed to produce the books,
    papers, documents, or tangible things designated therein; but the
    Court, upon motion made promptly and in any event at or before the
    time specified in the subpoena for compliance therewith, may (1)
    quash or modify the subpoena if it is unreasonable and oppressive,
    or (2) condition denial of the motion upon the advancement by the
    person in whose behalf the subpoena is issued of the reasonable
    cost of producing the books, papers, documents, or tangible things.
      (c) Service: A subpoena may be served by a United States marshal,
    or by a deputy marshal, or by any other person who is not a party
    and is not less than 18 years of age.  Service of a subpoena upon a
    person named therein shall be made by delivering a copy thereof to
    such person and by tendering to such person the fees for one day's
    attendance and the mileage allowed by law.  When the subpoena is
    issued on behalf of the Commissioner, fees and mileage need not be
    tendered.  See Rule 148 for fees and mileage payable.  The person
    making service of a subpoena shall make the return thereon in
    accordance with the form appearing in the subpoena.
      (d) Subpoena for Taking Depositions: (1) Issuance and Response:
    The order of the Court approving the taking of a deposition
    pursuant to Rule 81(b)(2), or the executed stipulation pursuant to
    Rule 81(d), or the service of the notice of deposition pursuant to
    Rule 74(b) or 75(c), constitutes authorization for issuance of
    subpoenas for the persons named or described therein.  The subpoena
    may command the person to whom it is directed to produce and permit
    inspection and copying of designated books, papers, documents, or
    tangible things, which come within the scope of the order or
    stipulation pursuant to which the deposition is taken.  Within 15
    days after service of the subpoena or such earlier time designated
    therein for compliance, the person to whom the subpoena is directed
    may serve upon the party on whose behalf the subpoena has been
    issued written objections to compliance with the subpoena in any or
    all respects.  Such objections should not include objections made,
    or which might have been made, to the application to take the
    deposition pursuant to Rule 81(b)(2) or to the notice of deposition
    under Rule 74(c) or 75(d). If an objection is made, the party
    serving the subpoena shall not be entitled to compliance therewith
    to the extent of such objection, except as the Court may order
    otherwise upon application to it.  Such application for an order
    may be made, with notice to the other party and to any other
    objecting persons, at any time before or during the taking of the
    deposition, subject to the time requirements of Rule 70(a)(2) or
    81(b)(2). As to availability of protective orders, see Rule 103;
    and, as to enforcement of such subpoenas, see Rule 104.
      (2) Place of Examination: The place designated in the subpoena
    for examination of the deponent shall be the place specified in the
    notice of deposition served pursuant to Rule 74(b) or 75(c) or in
    the order of the Court referred to in Rule 81(b)(2) or in the
    executed stipulation referred to in Rule 81(d). With respect to a
    deposition to be taken in a foreign country, see Rules 74(e),
    81(e)(2), and 84(a).
      (e) Contempt: Failure by any person without adequate excuse to
    obey a subpoena served upon any such person may be deemed a
    contempt of the Court.