Subpart C. Subpart C—Discovery of Liability and Enforcement of Laws

• Examination and Inspection

  • SECTION § 70.21 - Canvass for taxable persons and objects.
  • SECTION § 70.22 - Examination of books and witnesses.
  • SECTION § 70.23 - Service of summonses.
  • SECTION § 70.24 - Enforcement of summonses.
  • SECTION § 70.25 - Special procedures for third-party summonses.
  • SECTION § 70.26 - Third-party recordkeepers.
  • SECTION § 70.27 - Right to intervene; right to institute a proceeding to quash.
  • SECTION § 70.28 - Summonses excepted from 26 U.S.C. 7609 procedures.
  • SECTION § 70.29 - Suspension of statutes of limitations.
  • SECTION § 70.30 - Time and place of examination.
  • SECTION § 70.31 - Entry of premises for examination of taxable objects.
  • SECTION § 70.32 - Examination of records and objects.
  • SECTION § 70.33 - Authority of enforcement officers of the Bureau.
  • SECTION § 70.34 - Listing by appropriate TTB officers of taxable objects owned by nonresidents.

• General Powers and Duties

  • SECTION § 70.40 - Authority to administer oaths and certify.
  • SECTION § 70.41 - [Reserved]
  • SECTION § 70.42 - Returns prepared or executed by appropriate TTB officers.