Yesterday, the IRS issued final regulations clarifying that persons with whom the IRS contracts for services described in section 6103(n) may be included as persons designated to receive summoned books, papers, records, or other data, and may participate in the interview of a summoned witness while in the presence of the IRS employee. These contractors may include third-parties such as attorneys, economists, engineers, and accountants. The regulations finalize temporary and proposed regulations issued on June 18, 2014.