Law Dictionary

third–party recordkeeper

noun third–party rec·ord·keep·er \-ˈre-kərd-ˌkē-pər\

Legal Definition of third–party recordkeeper

  1. :  a party (as an accountant or bank) summoned to produce records pertaining to a tax investigation of another party

Additional Notes on third–party recordkeeper

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


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