FEDERAL · 26 U.S.C. · Chapter Subchapter D—Seizure of Property for Collection of Taxes
Production of books
26 U.S.C. § 6333
Title26 — Internal Revenue Code
ChapterSubchapter D—Seizure of Property for Collection of Taxes
PartII
This text of 26 U.S.C. § 6333 (Production of books) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6333.
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
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.
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 6333, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6333.