third-party recordkeeper
noun
third-party rec·ord·keep·er
-ˈre-kərd-ˌkē-pər
: a party (as an accountant or bank) summoned to produce records pertaining to a tax investigation of another party
Note: The original party is entitled to receive notice of and to challenge the issuance of a summons to a third-party recordkeeper.
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Cite this Entry
“Third-party recordkeeper.” Merriam-Webster.com Legal Dictionary, Merriam-Webster, https://www.merriam-webster.com/legal/third-party%20recordkeeper. Accessed 29 Nov. 2024.
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