2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 1 - General Provisions
Part 14 - Tax Enforcement Procedures Act
67-1-1437 - Obtaining evidence.

67-1-1437. Obtaining evidence.

(a)  Examination of Books and Witnesses.  For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any amount under the provisions of this or any other title, the commissioner or the commissioner's delegate is authorized to:

     (1)  Examine any books, papers, records, or other data that may be relevant or material to such inquiry;

     (2)  Summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the commissioner or the commissioner's delegate may deem proper, to appear before the commissioner or the commissioner's delegate at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and

     (3)  Take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry.

(b)  Summons. 

     (1)  Service.  A summons issued under subdivision (a)(2) shall be served by the commissioner or the commissioner's delegate by an attested copy delivered in hand to the person to whom it is directed or left at that person's last and usual place of abode; and the certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records or other data, it shall be sufficient if such books, papers, records or other data are described with reasonable certainty.

     (2)  Time and Place.  The time and place of examination shall be such as may be fixed by the commissioner or the commissioner's delegate and as are reasonable under the circumstances. In no event shall the time be less than ten (10) days to appear to testify, or to produce books, papers, records or other data. The chancery court for the district in which such person resides or is found shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, records or other data.

     (3)  Enforcement.  Whenever any person summoned under subdivision (a)(2) neglects or refuses to obey such summons, or to produce books, papers, records or other data, or to give testimony, as required, the commissioner or the commissioner's delegate may apply to the judge of the chancery court for the judicial district within which the person so summoned resides or is found for an attachment against that person as for a contempt. It is the duty of the chancellor to hear the application, and, if satisfactory proof is made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon such person being brought before the chancellor to proceed to a hearing of the case. Upon such hearing, the chancellor shall have the power to make such order as the chancellor deems proper, not inconsistent with the law for the punishment of contempt, to enforce obedience to the requirements of the summons and to punish such person for that person's default or disobedience.

(c)  Oaths.  Every officer or employee of the department designated by the commissioner for that purpose is authorized to administer such oaths or affirmations and to certify to such papers as may be necessary under the provisions of this or any other title or any regulations made under this or any other title.

[Acts 1972, ch. 762, §§ 23-25; T.C.A., §§ 67-6040 67-6042.]