number: 200143032 release date: 10/26/2001 cc:intl:br1 ...

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DEPARTMENT OF THE TREASURY
I NTERNAL REVENUE SERVI CE WASHINGTON, D.C. 20224
September 21, 2001
Number: 200143032 Release Date: 10/26/2001 CC:INTL:BR1 TL-N-1955-01 UILC: 7603.00-00 7701.24-00 9114.09-00 INTERNAL REVENUE SERVICE NATIONAL OFFICE CHIEF COUNSEL ADVICE MEMORANDUM FOR
FROM:
Ricardo A. Cadenas, Senior Technical Reviewer Associate Chief Counsel (Intl) CC:INTL:Br1 Service of Administrative Summons on US Citizen Residing in the United Kingdom
SUBJECT:
This Chief Counsel Advice responds to your memorandum dated May 30, 2001. In accordance with IRC § 6110(k)(3), this Advice should not be cited as precedent. ISSUES: 1. Does the Hague Service Convention permit service of an IRS administrative summons in the United Kingdom that would be enforceable through the courts of the United States 2. If so:
a. How does the Hague Service Convention permit an IRS administrative summons to be served in the United Kingdom b. What are the procedures that examination teams should follow to submit administrative summonses for service in the United Kingdom pursuant to the Hague Service Convention c. Where should the summons require a US citizen who resides in the United Kingdom to appear to be interviewed

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