The final regulations amend existing regulations under section 7602(a) of the Internal Revenue Code relating to examinations and summons proceedings.  Current regulations permit any person authorized to receive a return and return information under section 6103(n) and the regulations thereunder to receive and review summoned books, papers, and other data, and, in the presence and under the guidance of an IRS officer or employee, participate fully in the interview of a witness in a summons interview.  These proposed regulations narrow the scope of the current regulations by generally prohibiting non-government attorneys from conducting or managing federal tax examination or summons proceeding on behalf of the government.