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third-party recordkeeper n
: 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.
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.