United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 64. COLLECTION |
SubChapter D. Seizure of Property for Collection of Taxes |
Part II. LEVY |
§ 6333. Production of books
Latest version.
-
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 784; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976 , 90 Stat. 1834.)
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.