SUBPART C—Discovery of Liability and Enforcement of Laws (§70.21 to §70.42)
- 70.21—Canvass for taxable persons and objects.
- 70.22—Examination of books and witnesses.
- 70.23—Service of summonses.
- 70.24—Enforcement of summonses.
- 70.25—Special procedures for third-party summonses.
- 70.26—Third-party recordkeepers.
- 70.27—Right to intervene; right to institute a proceeding to quash.
- 70.28—Summonses excepted from 26 U.S.C. 7609 procedures.
- 70.29—Suspension of statutes of limitations.
- 70.30—Time and place of examination.
- 70.31—Entry of premises for examination of taxable objects.
- 70.32—Examination of records and objects.
- 70.33—Authority of enforcement officers of the Bureau.
- 70.34—Listing by appropriate TTB officers of taxable objects owned by nonresidents.
- 70.40—Authority to administer oaths and certify.
- 70.41—Rewards for information relating to violations of tax laws administered by the Bureau.
- 70.42—Returns prepared or executed by appropriate TTB officers.