Editorial Note on Part 301
Editorial Note: In the text of this part, integral section references are to sections of the Internal Revenue Code of 1954; decimal section references are to the Code of Federal Regulations. References in the text to the “Code” are references to sections of the Internal Revenue Code of 1954.

§ 301.7609-3 Duty of and protection for the summoned party. ( a ) *Duty of the summoned party.* Upon receipt of a summons, the summoned party must begin to assemble the summoned records. The summoned party must be prepared to produce the summoned records on the date on which the summons states that they are to be examined, regardless of the institution or anticipated institution of a proceeding to quash or the summoned party's intervention in a proceeding to quash, as allowed under section 7609(b)(2)(C).
( b ) *Disclosing summoned party not liable* — ( 1 ) *In general.* A summoned party, or an agent or employee thereof, who makes a disclosure of records or gives testimony as required by a summons in good faith reliance on the certificate of the Secretary (as defined in paragraph (b)(2) of this section) or an order of a court requiring production of records or giving of testimony, will not be liable for any claim arising from such disclosure brought by any customer, any party with respect to whose tax liability the summons was issued, or any other person.
( 2 ) *Certificate of the Secretary.* The Secretary may issue to the summoned party a certificate if the person with respect to whose liability the summons was issued expressly consents to the examination of the records summoned and the taking of testimony. The Secretary also may issue to the summoned party a certificate stating that— ( i ) The 20-day period within which a person entitled to notice of the summons may institute a proceeding to quash the summons has expired; and
( ii ) No proceeding has been instituted within that period.
( c ) *Reimbursement of costs.* Summoned third parties may be entitled to reimbursement of their costs of assembling and preparing to produce summoned records, to the extent allowed by section 7610 and § 301.7610-1.
( d ) *Notification of suspension of periods of limitations in connection with a John Doe summons* — ( 1 ) *Requirement of notification.* If any periods of limitations are suspended under section 7609(e)(2) and § 301.7609-5(d) with respect to a John Doe summons described in section 7609(f), the summoned party is required under section 7609(i)(4) to provide notice of such suspension to all persons with respect to whose liability the summons was issued.
( 2 ) *Content of notification.* A summoned party required to notify a person of the suspension of the periods of limitations shall provide the following information to such person— ( i ) A John Doe summons was served on the summoned party seeking records that may be relevant to the person's tax liability;
( ii ) The date on which the summons was served;
( iii ) The tax period(s) to which the summons relates;
( iv ) Six months have passed since service of the summons and the summoned party's response to the summons has not been finally resolved;
( v ) The periods of limitations under section 6501 (relating to assessment and collection) and section 6531 (relating to criminal prosecution), have been suspended; and
( vi ) The date on which suspension of the periods of limitations under sections 6501 and 6531 began.
( 3 ) *Time and manner of notification.* The notification must be made in writing and may be delivered in person, by mail sent to the address last known by the summoned party, or by use of any electronic means of transmission. Notification should be made as soon as possible after the suspension of the periods of limitations begins. Failure by a summoned party to give notice of the suspension of periods of limitations as required by section 7609(i)(4) does not prevent the suspension of the periods of limitations under section 7609(e)(2).
( e ) *Effective/applicability date.* This section is applicable on April 30, 2008.
[T.D. 9395, 73 FR 23345, Apr. 30, 2008]