third-party recordkeeper

noun

third-party rec·​ord·​keep·​er
-ˈre-kərd-ˌkē-pər
: 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.” Merriam-Webster.com Legal Dictionary, Merriam-Webster, https://www.merriam-webster.com/legal/third-party%20recordkeeper. Accessed 7 Dec. 2022.

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