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SourceLaw Dictionary Browse Letter T

Third Party Recordkeeper

Legal definition for Indian law research

Definition

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.




Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.

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