1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  4. Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  5. Subpart G - Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
  6. 26 CFR § 31.6001-6
26 CFR § 31.6001-6
Notice by district director requiring returns, statements, or the keeping of records
June 25, 2020
CFR

The district director may require any person, by notice served upon him, to make such returns, render such statements, or keep such specific records as will enable the district director to determine whether or not such person is liable for any of the taxes to which the regulations in this part have application.

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§ 31.6001-5 Additional records in connection with collection of income tax at source on wages
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§ 31.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers

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