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Instructions For Using Form 6863A

Invoice and Authorization For Payment

of Administrative Summons Expenses

As a third-party recipient of a summons, you may be

information requested by the summons. Specific salaries of

entitled to receive payment for certain costs directly

such persons may not be included in search costs. In addi-

incurred which are reasonably necessary to search for,

tion, search costs do not include salaries, fees, or similar

reproduce, or transport records in order to comply with a

costs for analysis of material or for managerial or legal

summons.

advice, expertise, research, or time spent for any of these

activities. Show number of hours claimed.

The payment is made only at the rates established by

the Alabama Department of Revenue to certain persons

Line 2. If itemized separately, search costs may

served with a summons to produce records or information

include the actual costs of extracting information stored by

in which the taxpayer does not have an ownership interest.

computer in the format in which it is normally produced,

The taxpayer to whose liability the summons relates and

based on computer time and necessary supplies; however,

the taxpayer’s officer, employee, agent, accountant, or

personnel time for computer search may be paid for only

attorney are not entitled to this payment. No payment will

at the rate specified above. Show specific details for

be made for any costs which you have charged or billed to

amount claimed.

other persons.

Line 3. The rate for reproduction costs for making

After the summons is served, you should keep an

copies or duplicates of summoned documents, transcripts,

accurate record of personnel search time, computer costs,

and other similar material is 20 cents per page. Show num-

number of reproductions made, and transportation costs.

ber of copies. Photographs, film, and other materials are

When you are notified that the summons has been satisfac-

reimbursed at cost. Itemize these other costs separately in

torily complied with, you may submit this itemized invoice

block 5.

to the Alabama Department of Revenue officer before

whom you were summoned to appear, either in person or

Line 4. The rate for transportation costs is the same as

by mail to the address furnished by the Alabama

the actual cost necessary to transport personnel to locate

Department of Revenue officer. Please write on the item-

and retrieve summoned records or information, or costs

ized invoice the name of the taxpayer to whose liability the

incurred solely by the need to transport the summoned

summons relates.

material to the place of examination. Show details for

amount claimed.

If you have any questions about the payment, please

contact the Alabama Department of Revenue officer before

Line 5. In addition to payment for search, reproduc-

whom you were summoned to appear. Anyone submitting

false claims for payment is subject to possible criminal

tion, and transportation costs, persons who appear before

prosecution.

an Alabama Department of Revenue officer in response to

a summons may request payment for authorized witness

Section A – Invoice

fees and mileage fees. You may make this request by con-

tacting the Alabama Department of Revenue officer or by

(To be completed by the third party recipient of a sum-

claiming these costs separately in block 5. Show details for

mons).

amount claimed.

Fill in the blank spaces with the information requested.

Section B – Authorization and

The information must be typed or printed legibly with ink.

Certification

Line 1. The rate for search costs is $8.50 per hour or

Will be completed by the Alabama Department of

fraction thereof, and is limited to the total amount of per-

sonnel time spent in locating and retrieving documents or

Revenue.

Instructions For Using Form 6863a - Invoice And Authorization For Payment Of Administrative Summons Expenses

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