Page:United States Statutes at Large Volume 68A.djvu/941

 CH. 78—DISCOVERY OF LIABILITY; ENFORCEMENT OF TITLE

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CHAPTER 78—DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE STJBCHAPTER A. Examination and inspection. SUBCHAPTER B. General powers and duties. SUBCHAPTER C. Supervision of operations of certain manufacturers. >

SUBCHAPTER D. Possessions.

Subchapter A—Examination and Inspection Sec. 7601. Canvass of districts for taxable persons and objects. Sec. 7602. Examination of books and witnesses. Sec. 7603. Service of summons. ' Sec. 7604. Enforcement of summons. Sec. 7605. Time and place of examination. Sec. 7606. Entry of premises for examination of taxable objects. Sec. 7607. Cross references. SEC. 7601. CANVASS OF DISTRICTS FOR TAXABLE PERSONS AND OBJECTS. (a) GENERAL RULE. — The Secretary or his delegate shall, to the extent he deems it practicable, cause ofl&cers or employees of the Treasury Department to proceed, from time to time, through each internal revenue district and inquire after and concerning all persons therein who may be liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects with respect to which any tax is imposed. (b) P E N A L T I E S. —

For penalties applicable to forcible obstruction or hindrance of Treasury officers or employees in the performance of their duties, see section 7212. SEC. 7602. EXAMINATION OF BOOKS AND WITNESSES. For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax or the liability a t law or in equity of any transferee or fiduciary of any person in respect of any internal revenue tax, or collecting any such liability, the Secretary or his delegate is authorized— (1) To examine any books, papers, records, or other data which may be relevant or material to such inquiry; (2) To summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the Secretary or his delegate may deem proper, to appear before the Secretary or his delegate at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and § 7602(2)

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