Title 27

PART 70 SUBPART C

Subpart C - Discovery of Liability and Enforcement of Laws

5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5123, 5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021, 6064, 6102, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-7606, 7608-7610, 7622, 7623, 7653, 7805.
T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.

27:2.0.1.4.7.3.207	SUBJGRP 207	Examination and Inspection
27:2.0.1.4.7.3.207.1	SECTION 70.21	70.21 Canvass for taxable persons and objects.
27:2.0.1.4.7.3.207.2	SECTION 70.22	70.22 Examination of books and witnesses.
27:2.0.1.4.7.3.207.3	SECTION 70.23	70.23 Service of summonses.
27:2.0.1.4.7.3.207.4	SECTION 70.24	70.24 Enforcement of summonses.
27:2.0.1.4.7.3.207.5	SECTION 70.25	70.25 Special procedures for third-party summonses.
27:2.0.1.4.7.3.207.6	SECTION 70.26	70.26 Third-party recordkeepers.
27:2.0.1.4.7.3.207.7	SECTION 70.27	70.27 Right to intervene; right to institute a proceeding to quash.
27:2.0.1.4.7.3.207.8	SECTION 70.28	70.28 Summonses excepted from 26 U.S.C. 7609 procedures.
27:2.0.1.4.7.3.207.9	SECTION 70.29	70.29 Suspension of statutes of limitations.
27:2.0.1.4.7.3.207.10	SECTION 70.30	70.30 Time and place of examination.
27:2.0.1.4.7.3.207.11	SECTION 70.31	70.31 Entry of premises for examination of taxable objects.
27:2.0.1.4.7.3.207.12	SECTION 70.32	70.32 Examination of records and objects.
27:2.0.1.4.7.3.207.13	SECTION 70.33	70.33 Authority of enforcement officers of the Bureau.
27:2.0.1.4.7.3.207.14	SECTION 70.34	70.34 Listing by appropriate TTB officers of taxable objects owned by nonresidents.
27:2.0.1.4.7.3.208	SUBJGRP 208	General Powers and Duties
27:2.0.1.4.7.3.208.15	SECTION 70.40	70.40 Authority to administer oaths and certify.
27:2.0.1.4.7.3.208.16	SECTION 70.41	70.41 Rewards for information relating to violations of tax laws administered by the Bureau.
27:2.0.1.4.7.3.208.17	SECTION 70.42	70.42 Returns prepared or executed by appropriate TTB officers.