Substance of the R4C

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IRC SECTION 7609 provides that notices are not required in cases where:
1. the summons is served on the taxpayer, officer or employee of the taxpayer;
2. the stated purpose of a summons is to determine whether records of the business transactions or affairs of an identified person have been made or kept;
3. it is issued solely to determine the identify of a person having a numbered account with a
4. bank or institution.
5. it is issued to aid the collection of an assessed liability from the taxpayer or from a transferee or fiduciary of the taxpayer.
6. the summons is issued by CID in connection with the investigation of an offense connected with the administration or enforcement of the revenue laws.
7. John Doe summonses (A summons issued to receive information regarding an unknown person, usually applicable to tax shelters and not generally used by Employee Plans).