26 CFR 301.6333-1
§ 301.6333-1 Production of books.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.6333-1, § 301.6333-1 Production of books, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114403
- Permanent ID
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Full text
If a levy has been made or is about to be made on any property or rights to property, any person, having custody or control of any books or records containing evidence or statements relating to the property or rights to property subject to levy, shall, upon demand of the internal revenue officer who has made or is about to make the levy, exhibit such books or records to such officer.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.