Examination and Inspection

Sections

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