27 CFR Topic
Examination and Inspection
April 24, 2020
§
70.23
Service of summonses
§
70.21
Canvass for taxable persons and objects
§
70.22
Examination of books and witnesses
§
70.24
Enforcement of summonses
§
70.25
Special procedures for third-party summonses
§
70.26
Third-party recordkeepers
§
70.27
Right to intervene; right to institute a proceeding to quash
§
70.28
Summonses excepted from 26 U.S.C. 7609 procedures
§
70.29
Suspension of statutes of limitations
§
70.30
Time and place of examination
§
70.31
Entry of premises for examination of taxable objects
§
70.32
Examination of records and objects
§
70.33
Authority of enforcement officers of the Bureau
§
70.34
Listing by appropriate TTB officers of taxable objects owned by nonresidents