SERVICE OF SUMMONSES TO THIRD-PARTY RECORDKEEPERS PERMITTED BY MAIL.

SEC. 3416. SERVICE OF SUMMONSES TO THIRD-PARTY RECORDKEEPERS 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.— 112 STAT. 757 “(1) In general.— A summons referred to in subsection (a) for the production of books, papers, records, or other data by a third-party recordkeeper may also be served by certified or registered mail to the last known address of such recordkeeper. “(2) Third-party recordkeeper.— For purposes of paragraph (1), the term ‘third-party recordkeeper’ means— “(A) any mutual savings bank, cooperative bank, domestic building and loan association, or other savings institution chartered and supervised as a savings and loan or similar association under Federal or State law, any bank (as defined in section 581), or any credit union (within the meaning of section 501(c)(14)(A)); “(B) any consumer reporting agency (as defined under section 603(f) of the Fair Credit Reporting Act (15 U.S.C. 1681a(f))); “(C) any person extending credit through the use of credit cards or similar devices; “(D) any broker (as defined in section 3(a)(4) of the Securities Exchange Act of 1934 (15 U.S.C. 78c(a)(4))); “(E) any attorney; “(F) any accountant; “(G) any barter exchange (as defined in section 6045(c)(3)); “(H) any regulated investment company (as defined in section 851) and any agent of such regulated investment company when acting as an agent thereof, and “(I) any enrolled agent.”. (b) Effective Date.— The amendment made by this section shall apply to summonses served after the date of the enactment of this Act.