Law Dictionary

third-party recordkeeper

noun 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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