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For penalty for violation of regulations for safeguarding against unauthorized use of any film or photoimpression, or reproduction made therefrom, and against unauthorized disclosure of information contained therein, see section 7213.
SEC. 7514. AUTHORITY TO PRESCRIBE OR MODIFY SEALS.
The Secretary or his delegate is authorized to prescribe or modify seals of office for the district directors of internal revenue and other officers or employees of the Treasury Department to whom any of the functions of the Secretary shall have been or may be delegated. Each seal so prescribed shall contain such device as the Secretary or his delegate may select. Each seal shall remain in the custody of any officer or employee whom the Secretary or his delegate may designate, and, in accordance with the regulations approved by the Secretary or his delegate, may be affixed in lieu of the seal of the Treasury Department to any certificate or attestation (except for material to be published in the Federal Register) that may be required of such officer or employee. Judicial notice shall be taken of any seal prescribed in accordance with this authority, a facsimile of which has been published in the Federal Register together with the regulations prescribing such seal and the affixation thereof.
CHAPTER 78-DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
SUBCHAPTER A. Examination and inspection.
SUBCHAPTER C. Supervision of operations of certain manufacturers.
Subchapter A-Examination and Inspection
Sec. 7601. Canvass of districts for taxable persons and objects.
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. 7608. Authority of internal revenue enforcement officers.
Sec. 7609. 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 officers 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.
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 at 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
(3) To take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry.
SEC. 7603. SERVICE OF SUMMONS.
A summons issued under section 6420 (e) (2), 6421 (f) (2), or 7602 shall be served by the Secretary or his delegate, by an attested copy delivered in hand to the person to whom it is directed, or left at his last and usual place of abode; and the certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records, or other data, it shall be sufficient if such books, papers, records, or other data are described with reasonable certainty. SEC. 7604. ENFORCEMENT OF SUMMONS.
(a) JURISDICTION OF DISTRICT COURT.-If any person is summoned under the internal revenue laws to appear, to testify, or to produce books, papers, records, or other data, the United States district eourt for the district in which such person resides or is found shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, records, or other data.
(b) ENFORCEMENT.-Whenever any person summoned under section 6420 (e) (2), 6421 (f) (2), or 7602 neglects or refuses to obey such summons, or to produce books, papers, records, or other data, or to give testimony, as required, the Secretary or his delegate may apply to the judge of the district court or to a United States commissioner for the district within which the person so summoned resides or is found for an attachment against him as for a contempt. It shall be the duty of the judge or commissioner to hear the application, and, if satisfactory proof is made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case; and upon such hearing the judge or the United States commissioner shall have power to make such order as he shall deem proper, not inconsistent with the law for the punishment of contempts, to enforce obedience to the requirements of the summons and to punish such person for his default or disobedience.
(c) CROSS REFERENCES.
(1) AUTHORITY TO ISSUE ORDERS, PROCESSES, AND JUDGMENTS.For authority of district courts generally to enforce the provisions of this title, see section 7402.
For penalties applicable to violation of section 6420(e)(2), 6421(f) (2), or 7602, see section 7210.
SEC. 7605. TIME AND PLACE OF EXAMINATION.
(a) TIME AND PLACE.-The time and place of examination pursuant to the provisions of section 6420 (e) (2), 6421 (f) (2), or 7602 shall be such time and place as may be fixed by the Secretary or his delegate and as are reasonable under the circumstances. In the case of a summons under authority of paragraph (2) of section 7602, or under the corresponding authority of section 6420 (e) (2) or 6421 (f) (2), the date fixed for appearance before the Secretary or his delegate shall not be less than 10 days from the date of the summons.
(b) RESTRICTIONS ON EXAMINATION OF TAXPAYER.-No taxpayer shall be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Secretary or his delegate, after investigation, notifies the taxpayer in writing that an additional inspection is necessary.
SEC. 7606. ENTRY OF PREMISES FOR EXAMINATION OF TAXABLE OBJECTS.
(a) ENTRY DURING DAY.-The Secretary or his delegate may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects.
(b) ENTRY AT NIGHT.-When such premises are open at night, the Secretary or his delegate may enter them while so open, in the performance of his official duties.
For penalty for refusal to permit entry or examination, see section 7342.
SEC. 7607. ADDITIONAL AUTHORITY FOR BUREAU OF NARCOTICS AND BUREAU OF CUSTOMS.
The Commissioner, Deputy Commissioner, Assistant to the Commissioner, and agents, of the Bureau of Narcotics of the Department of the Treasury, and officers of the customs (as defined in section 401 (1) of the Tariff Act of 1930, as amended; 19 U. S. C., sec. 1401 (1)), may
(1) carry firearms, execute and serve search warrants and arrest warrants, and serve subpenas and summonses issued under the authority of the United States, and
(2) make arrests without warrant for violations of any law of the United States relating to narcotic drugs (as defined in section 4731) or marihuana (as defined in section 4761) where the violation is committed in the presence of the person making the arrest or where such person has reasonable grounds to believe that the person to be arrested has committed or is committing such violation. SEC. 7608. AUTHORITY
OF INTERNAL REVENUE ENFORCEMENT
Any investigator, agent, or other internal revenue officer by whatever term designated, whom the Secretary or his delegate charges with the duty of enforcing any of the criminal, seizure, or forfeiture provisions of subtitle E or of any other law of the United States pertaining to the commodities subject to tax under such subtitle for the enforcement of which the Secretary or his delegate is responsible, may— (1) carry firearms;
(2) execute and serve search warrants and arrest warrants, and serve subpoenas and summonses issued under authority of the United States;
(3) in respect to the performance of such duty, make arrests without warrant for any offense against the United States committed in his presence, or for any felony cognizable under the laws of the United States if he has reasonable grounds to believe that the person to be arrested has committed, or is committing, such felony; and (4) in respect to the performance of such duty, make seizures of property subject to forfeiture to the United States.
SEC. 7609. CROSS REFERENCES.
(a) INSPECTION OF BOOKS, PAPERS, RECORDS, OR OTHER DATA.— For inspection of books, papers, records, or other data in the case of— (1) Wholesale dealers in oleomargarine, see section 4597.
Wholesale dealers in process or renovated butter or adulterated butter, see section 4815 (b).
(3) Opium, opiates, and coca leaves, see section 4702 (a), 4705, 4721, 4773.
(4) Marihuana, see sections 4742, 4753 (b), and 4773.
(5) Wagering, see section 4423.
(6) Alcohol, tobacco, and firearms taxes, see subtitle E.
(b) SEARCH WARRANTS.
For provisions relating to
(1) Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure.
(2) Issuance of search warrants with respect to subtitle E, see section 5557.
(3) Search warrants with respect to property used in violation of the internal revenue laws, see section 7302.