Title 27

PART 70 SUBPART C

Subpart C - Discovery of Liability and Enforcement of Laws

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