third-party recordkeeper


third-party rec·​ord·​keep·​er
: a party (as an accountant or bank) summoned to produce records pertaining to a tax investigation of another party

Note: The original party is entitled to receive notice of and to challenge the issuance of a summons to a third-party recordkeeper.

Dictionary Entries Near third-party recordkeeper

Cite this Entry

“Third-party recordkeeper.” Legal Dictionary, Merriam-Webster, Accessed 25 Apr. 2024.

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