[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR70.22]

[Page 978-979]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 70--PROCEDURE AND ADMINISTRATION--Table of Contents
 
        Subpart C--Discovery of Liability and Enforcement of Laws
 
Sec. 70.22  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 tax imposed under provisions of 26 
U.S.C. enforced and administered by the Bureau (including any interest, 
additional amount, addition to the tax, or civil penalty) or the 
liability at law or in equity of any transferee or fiduciary of any 
person in respect of any such tax, or collecting any such liability, any 
appropriate ATF officer may examine any books, papers, records or other 
data which may be relevant or material to such inquiry; and take such 
testimony of the person concerned, under oath, as may be relevant to 
such inquiry.
    (b) Summonses. For the purposes described in paragraph (a) of this 
section the appropriate ATF officersare authorized 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 accounts containing entries relating to the business of 
the person liable for tax or required to perform the act, or any person 
deemed proper, to appear before a designated officer or employee of the 
Bureau at a time and place named in

[[Page 979]]

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 take such testimony of the person concerned, under 
oath, as may be relevant or material to such inquiry. Such ATF officer 
may designate an appropriate ATF officer as the individual before whom a 
person summoned pursuant to 26 U.S.C. 7602 shall appear. Any such 
officer, when so designated in a summons, is authorized to take 
testimony under oath of the person summoned and to receive and examine 
books, papers, records, or other data produced in compliance with the 
summons. The authority to issue a summons may not be redelegated. See 
Sec. 70.302 of this part for rules concerning payments to certain 
persons who are summoned to give information to the Bureau under 26 
U.S.C. 7602 and this section.

(Aug. 16, 1954, Chapter 736, 68A Stat. 901; (26 U.S.C. 7602))

[T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, as amended by T.D. ATF-42, 42 
FR 8367, Feb. 10, 1977; T.D. ATF-301, 55 FR 47608, Nov. 14, 1990; T.D. 
ATF-331, 57 FR 40328, Sept. 3, 1992; T.D. ATF-450, 66 FR 29023, May 29, 
2001]