![]() 25.5.6.6.5 Waiver of Right to Notice and To Petition to Quash the Summons.25.5.6.6.4 Notice and Instructions to Noticee, Third-Party Summons.25.5.6.6.3.4 Contemporaneous Documentation Requirement.25.5.6.6.3.3 Determination of Final Resolution.25.5.6.6.3.2 Suspension of the Periods of Limitation When a Summoned Third Party Fails to Fully Comply for 6 Months After Service With a Summons.25.5.6.6.3 Compliance or Enforcement of Summons.25.5.6.6.2 Right to File Petition to Quash Summons.25.5.6.6.1 Period in Which Service Is Required To Give Notice.25.5.6.6 Procedures for Notice, Petition to Quash the Summons, and Compliance or Enforcement.25.5.6.5.2 Sharing Information Obtained by a Collection Summons With IRS Personnel Conducting Examinations or Criminal Investigations. ![]() 25.5.6.5.1 Scope of the Exception for Summonses Issued in Aid of Collection.25.5.6.5 Exceptions to Notice Requirements.25.5.6.4.1 Procedures for Summonses Issued to Investigate Liabilities for the Trust Fund Recovery Penalty.25.5.6.4 Statutory Requirements for Third-Party Summonses.25.5.6.3.2.1 Service on a Third-Party Recordkeeper.25.5.6.3.1.4 TEFRA Proceedings: Summons Served on a Partner or Member in an Individual Capacity, Not as the Representative of the TEFRA Entity. ![]()
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