90 STAT. 1702
PUBLIC LAW 94-455—OCT. 4, 1976 " (2) there is a reasonable basis for believing that such person or group or class of persons may fail or may have failed to comply with any provision of any internal revenue law, and " (3) the information sought to be obtained from the examination of the records (and the identity of the person or persons with respect to whose liability the summons is issued) is not readily available from other sources. " (g)
SPECIAL EXCEPTION FOR CERTAIN S U M M O N S E S. — I n the case of
any summons described i n subsection (c), the provisions of subsections (a)(1) and (b) shall not apply if, upon petition by the Secretary, 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, o r to flee to avoid* prosecution, testifying, or production of records.
- v,
"(h)
,5,.,
26 USC 7610. Regulations.
JURISDICTION o r DISTRICT C O U R T. —
" (1) The United States district court for the district within which the person to be summoned resides or is found shall have
- .:, jurisdiction to hear and determine proceedings b r o u g h t under
subsections (f) or (g). The determinations required to be made under subsections (f) and (g) shall be made ex parte and shall be made solely upon the petition and supporting affidavits. A n order denying the petition shall be deemed a final order which may be appealed. " (2) Except as to cases the court considers of greater importance, a proceeding brought for the enforcement of any summons, or a proceeding under this section, and appeals, take precedence on the docket over all cases and shall be assigned for hearing and decided a t the earliest practicable date. "SEC. 7610. FEES AND COSTS FOR WITNESSES. «^a) j j ^ GENERAL.—The Secretary shall by regulations establish the rates and conditions under which payment may be made of— " (1) fees and mileage to persons who are summoned to appear before the Secretary, and " (2) reimbursement for such costs that a r e reasonably necessary which have been directly incurred in searching for, reproducing, or t r a n s p o r t i n g books, papers, records, or other data required to be produced by summons. " (b) EXCEPTIONS.—No payment may be made under paragraph (2) of subsection (a) if— " (1) the person with respect to whose liability the summons is issued has a proprietary interest in the books, papers, records or other data required to be produced, o r " (2) the person summoned is the person with respect to whose liability the summons is issued or a n officer, employee, agent, accountant, or attorney of such person who, a t the time the summons is served, is acting as such. " (c) S U M M O N S TO W H I C H SECTION A P P L I E S. — T h i s section applies
with respect to any summons authorized under section 6 4 2 0 (e)(2), 6421(f)(2), 6424(d)(2), 6427(e)(2), o r 7602." (b) CLERICAL AMENDMENT.—The table of sections for such subchapter A is amended by striking out the item relating to section 7609 and inserting i n lieu thereof the following:
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