FEDERAL · 26 U.S.C. · Chapter 64
Production of books
Current through Pub. L. 119-102
If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property or right to property subject to levy, shall, upon demand of the Secretary, exhibit such books or records to the Secretary.
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26 U.S.C. § 6333 (Production of books) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
United States v. Toyota of Visalia
772 F. Supp. 481 (E.D. California, 1991)
Sachs v. United States
59 F. App'x 116 (Sixth Circuit, 2003)
United States v. Oaks
360 F. Supp. 855 (C.D. California, 1973)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 784; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.