§7609. Special procedures for third-party summonses — Inbound Citations

Citations to 26 U.S.C. § 7609 as a whole

• 26 U.S.C. § 7611(c)(2)(A)(iii)

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  (iii) the Secretary is unable to take actions with respect to the church tax inquiry or examination by reason of an order issued in any judicial proceeding brought under section 7609,
• 26 U.S.C. § 7611(h)(4)(B)(i)

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  (i) pursuant to a summons to which section 7609 applies, or