United States Code · Section

§ 6333 — Production Of Books

26 U.S.C. § 6333

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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.
26 U.S.C. § 6332 26 U.S.C. § 6334

Implementing Regulations