The IRS has issued temporary and proposed regulations that modify the current regulations under section 7602(a) relating to administrative summonses. The temporary regulations allow the IRS to use contractors to participate fully in a summons interview. This participation includes receipt, review, and use of summoned books, papers, records, or other data; being present during the interviews; questioning the person providing testimony; and asking the summoned person’s representative to clarify an objection or an assertion of privilege. The regulations provide that the contractors’ participation in an interview must be in the presence and under the guidance of an IRS officer or employee. The preamble notes that the IRS uses outside persons for certain situations, such as transfer pricing, where they can provide specialized knowledge, skills or abilities that IRS officers or employees may not have.