third-party rec·ord·keep·er | \ -ˈre-kərd-ˌkē-pər \
Legal Definition of third-party recordkeeper
: 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.
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