112 STAT. 756 PUBLIC LAW 105-206-^JULY 22, 1998 "(ii) the liability at law or in equity of any transferee or fiduciary of any person referred to in clause (i); "(E)(i) issued by a criminal investigator of the Internal Revenue Service in connection with the investigation of an offense connected with the administration or enforcement of the internal revenue laws; and "(ii) served on any person who is not a third-party recordkeeper (as defined in section 7603(b)); or "(F) described in subsection (f) or (g). "(3) RECORDS. —For purposes of this section, the term 'records' includes books, papers, and other data.". (3) Paragraph (2) of section 7609(e) is amended by striking "third-party recordkeeper's" and all that follows through "subsection (f)" and inserting "summoned partes response to the summons". (4) Subsection (f) of section 7609 is amended— (A) by striking "described in subsection (c)" and inserting "described in subsection (c)(1)"; and (B) by inserting "or testimony" after "records" in paragraph (3). (5) Subsection (g) of section 7609 is amended by striking "In the case of any summons described in subsection (c), the provisions of subsections (a)(1) and (b) shall not apply if" and inserting "A summons is described in this subsection if". (6)(A) Subsection (i) of section 7609 is amended by striking " TH I RD -PARTY RECORDKEEPER AND" in the subsection heading. (B) Paragraph (1) of section 7609(i) is amended by striking "described in subsection (c), the third-party recordkeeper" and inserting "to which this section applies for the production of records, the summoned party". (C) Paragraph (2) of section 7609(i) is amended— (i) by striking "RECORDICEEPER" in the heading and inserting "SUMMONED PARTY"; and (ii) by striking "the third-party recordkeeper" and inserting "the summoned party". (D) Paragraph (3) of section 7609(i) is amended to read as follows: " (3) PROTECTION FOR SUMMONED PARTY WHO DISCLOSES.— Any summoned party, or agent or employee thereof, making a disclosure of records or testimony pursuant to this section in good faith reliance on the certificate of the Secretary or an order of a court requiring production of records or the giving of such testimony shall not be liable to any customer or other person for such disclosure.". Applicability. (d) EFFECTIVE DATE.— The amendments made by this section 26 USC 7609 shall apply to summonses served after the date of the enactment ""*«• of this Act. SEC. 3416. SERVICE OF SUMMONSES TO THIRD-PARTY RECORD- KEEPERS PERMITTED BY MAIL. (a) IN GENERAL. —Section 7603 (relating to service of summons) is amended by striking "A summons issued" and inserting "(a) IN GENERAL.—A summons issued" and by adding at the end the following new subsection: " (b) SERVICE BY MAIL TO THIRD-PARTY RECORDKEEPERS.—
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