Source: https://www.law.cornell.edu/cfr/text/27/70.24?quicktabs_7=1
Timestamp: 2016-02-14 09:29:31
Document Index: 362679841

Matched Legal Cases: ['art 70', '§ 70', '§ 70', '§ 4181', '§ 4182', '§ 5123', '§ 5203', '§ 5207', '§ 5275', '§ 5367', '§ 5415', '§ 5504', '§ 5555', '§ 5684', '§ 5741', '§ 5761', '§ 5802', '§ 6020', '§ 6021', '§ 6064', '§ 6102', '§ 6155', '§ 6159', '§ 6201', '§ 6203', '§ 6204', '§ 6301', '§ 6303', '§ 6311', '§ 6313', '§ 6314', '§ 6321', '§ 6323', '§ 6325', '§ 6326', '§ 6331', '§ 6332', '§ 6333', '§ 6334', '§ 6335', '§ 6336', '§ 6337', '§ 6338', '§ 6339', '§ 6340', '§ 6341', '§ 6342', '§ 6343', '§ 6401', '§ 6402', '§ 6403', '§ 6404', '§ 6407', '§ 6416', '§ 6423', '§ 6501', '§ 6502', '§ 6503', '§ 6511', '§ 6513', '§ 6514', '§ 6532', '§ 6601', '§ 6602', '§ 6611', '§ 6621', '§ 6622', '§ 6651', '§ 6653', '§ 6656', '§ 6657', '§ 6658', '§ 6665', '§ 6671', '§ 6672', '§ 6701', '§ 6723', '§ 6801', '§ 6862', '§ 6863', '§ 6901', '§ 7011', '§ 7101', '§ 7102', '§ 7121', '§ 7122', '§ 7207', '§ 7209', '§ 7214', '§ 7304', '§ 7401', '§ 7403', '§ 7406', '§ 7423', '§ 7424', '§ 7425', '§ 7426', '§ 7429', '§ 7430', '§ 7432', '§ 7502', '§ 7503', '§ 7505', '§ 7506', '§ 7513', '§ 7601', '§ 7602', '§ 7603', '§ 7604', '§ 7605', '§ 7606', '§ 7608', '§ 7609', '§ 7610', '§ 7622', '§ 7623', '§ 7653', '§ 7805', 'art 70', 'arts 24']

27 CFR 70.24 - Enforcement of summonses. | US Law | LII / Legal Information Institute
CFR › Title 27 › Chapter I › Subchapter F › Part 70 › Subpart C › Section 70.24 27 CFR 70.24 - Enforcement of summonses.
§ 70.24
Enforcement of summonses.
In general. Whenever any person summoned under 26 U.S.C. 7602 neglects or refuses to obey such summons, or to produce books, papers, records, or other data, or to give testimony, as required, application may be made to the judge of the district court or to a U.S. magistrate for the district within which the person so summoned resides or is found for an attachment against him as for a contempt.
Persons who may apply for an attachment. Appropriate TTB officers are authorized to apply for an attachment as provided in paragraph (a) of this section. The authority to apply for an attachment for the enforcement of a summons may not be redelegated.
(68A Stat. 902, as amended (26 U.S.C. 7604))
[T.D. ATF-6, 38 FR 32445, Nov. 26, 1973; 38 FR 33767, Dec. 7, 1973, as amended by T.D. ATF-450, 66 FR 29023, May 29, 2001]
§ 70.24 Enforcement of summonses.
U.S. Code: Title 26 - INTERNAL REVENUE CODE§ 4181 - Imposition of tax§ 4182 - Exemptions§ 5123 - Preservation and inspection of records, and entry of premises for inspection§ 5203 - Entry and examination of premises§ 5207 - Records and reports§ 5275 - Records and reports§ 5367 - Records§ 5415 - Records and returns§ 5504 - Operation§ 5555 - Records, statements, and returns§ 5684 - Penalties relating to the payment and collection of liquor taxes§ 5741 - Records to be maintained§ 5761 - Civil penalties§ 5802 - Registration of importers, manufacturers, and dealers§ 6020 - Returns prepared for or executed by Secretary§ 6021 - Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts§ 6064 - Signature presumed authentic§ 6102 - Computations on returns or other documents§ 6155 - Payment on notice and demand§ 6159 - Agreements for payment of tax liability in installments§ 6201 - Assessment authority§ 6203 - Method of assessment§ 6204 - Supplemental assessments§ 6301 - Collection authority§ 6303 - Notice and demand for tax§ 6311 - Payment of tax by commercially acceptable means§ 6313 - Fractional parts of a cent§ 6314 - Receipt for taxes§ 6321 - Lien for taxes§ 6323 - Validity and priority against certain persons§ 6325 - Release of lien or discharge of property§ 6326 - Administrative appeal of liens§ 6331 - Levy and distraint§ 6332 - Surrender of property subject to levy§ 6333 - Production of books§ 6334 - Property exempt from levy§ 6335 - Sale of seized property§ 6336 - Sale of perishable goods§ 6337 - Redemption of property§ 6338 - Certificate of sale; deed of real property§ 6339 - Legal effect of certificate of sale of personal property and deed of real property§ 6340 - Records of sale§ 6341 - Expense of levy and sale§ 6342 - Application of proceeds of levy§ 6343 - Authority to release levy and return property§ 6401 - Amounts treated as overpayments§ 6402 - Authority to make credits or refunds§ 6403 - Overpayment of installment§ 6404 - Abatements§ 6407 - Date of allowance of refund or credit§ 6416 - Certain taxes on sales and services§ 6423 - Conditions to allowance in the case of alcohol and tobacco taxes§ 6501 - Limitations on assessment and collection§ 6502 - Collection after assessment§ 6503 - Suspension of running of period of limitation§ 6511 - Limitations on credit or refund§ 6513 - Time return deemed filed and tax considered paid§ 6514 - Credits or refunds after period of limitation§ 6532 - Periods of limitation on suits§ 6601 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax§ 6602 - Interest on erroneous refund recoverable by suit§ 6611 - Interest on overpayments§ 6621 - Determination of rate of interest§ 6622 - Interest compounded daily§ 6651 - Failure to file tax return or to pay tax§ 6653 - Failure to pay stamp tax§ 6656 - Failure to make deposit of taxes§ 6657 - Bad checks§ 6658 - Coordination with title 11§ 6665 - Applicable rules§ 6671 - Rules for application of assessable penalties§ 6672 - Failure to collect and pay over tax, or attempt to evade or defeat tax§ 6701 - Penalties for aiding and abetting understatement of tax liability§ 6723 - Failure to comply with other information reporting requirements§ 6801 - Authority for establishment, alteration, and distribution§ 6862 - Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes§ 6863 - Stay of collection of jeopardy assessments§ 6901 - Transferred assets§ 7011 - Registration—persons paying a special tax§ 7101 - Form of bonds§ 7102 - Single bond in lieu of multiple bonds§ 7121 - Closing agreements§ 7122 - Compromises§ 7207 - Fraudulent returns, statements, or other documents§ 7209 - Unauthorized use or sale of stamps§ 7214 - Offenses by officers and employees of the United States§ 7304 - Penalty for fraudulently claiming drawback§ 7401 - Authorization§ 7403 - Action to enforce lien or to subject property to payment of tax§ 7406 - Disposition of judgments and moneys recovered§ 7423 - Repayments to officers or employees§ 7424 - Intervention§ 7425 - Discharge of liens§ 7426 - Civil actions by persons other than taxpayers§ 7429 - Review of jeopardy levy or assessment procedures§ 7430 - Awarding of costs and certain fees§ 7432 - Civil damages for failure to release lien§ 7502 - Timely mailing treated as timely filing and paying§ 7503 - Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday§ 7505 - Sale of personal property acquired by the United States§ 7506 - Administration of real estate acquired by the United States§ 7513 - Reproduction of returns and other documents§ 7601 - Canvass of districts for taxable persons and objects§ 7602 - Examination of books and witnesses§ 7603 - Service of summons§ 7604 - Enforcement of summons§ 7605 - Time and place of examination§ 7606 - Entry of premises for examination of taxable objects§ 7608 - Authority of internal revenue enforcement officers§ 7609 - Special procedures for third-party summonses§ 7610 - Fees and costs for witnesses§ 7622 - Authority to administer oaths and certify§ 7623 - Expenses of detection of underpayments and fraud, etc.§ 7653 - Shipments from the United States§ 7805 - Rules and regulations
Title 27 published on 2015-04-01The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR Part 70 after this date.2015-09-15; vol. 80 # 178 - Tuesday, September 15, 201580 FR 55246 - Return of Wine to Bonded Premises
typeregulations.gov FR Doc.2015-23132 RIN1513-AB92 Docket No.TTB-2015-0013 T.D.TTB-130 DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau Final rule; Treasury decision. This rule is effective on October 15, 2015. 27 CFR Parts 24 and 70 SummaryThe Alcohol and Tobacco Tax and Trade Bureau is revising the wine regulations governing the return of wine to bonded wine premises in response to two statutory changes. First, to incorporate a provision contained in the Taxpayer Relief Act of 1997, TTB is removing a regulatory requirement that wine returned to bond must be unmerchantable. Second, to incorporate a provision contained in the Internal Revenue Service Restructuring and Reform Act of 1998, TTB is revising the regulations to clarify that the refund or credit of excise tax applies to any wine removed from a bonded wine cellar and subsequently returned to bond. The current regulatory text states that a refund or credit of tax is available only for wine produced in the United States.