...>Sec. 7602 provides in relevant part as follows: 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 (1) To examine...

...information obtained through them. In relevant part section 7602(a) provides that for the purpose of determining the liability of any person for any internal revenue tax the Secretary is authorized: (1) To examine any books, papers, records, or other data which may be relevant...

...departments or agencies. Internal Revenue agents are authorized to issue an administrative summons 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 of any person...

...Service agents are authorized by the Internal Revenue Code to issue an administrative summons 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 inequity...

...Congress carefully delineated the limited purposes for which the summons power may be used : 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 * * *. Until recently it was believed...

...• Regulations FJ5923A] §301.7602-1. Examination of books and witnesses.— (a) In general. 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 (including any interest, additional...

...objects with respect to which any tax is imposed. 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...

...their duties, see section 7212. [Sec. 7602] 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...

...of their duties, see section 7212. [Sec. 7602l 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...

...1O-69) Excerpts From th Internal Revenue e Code 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...