[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR70.23]

[Page 232]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 70_PROCEDURE AND ADMINISTRATION--Table of Contents
 
        Subpart C_Discovery of Liability and Enforcement of Laws
 
Sec.  70.23  Service of summonses.

    (a) In general. A summons issued under 26 U.S.C. 7602 shall be 
served 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. 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.
    (b) Persons who may serve summonses. Any appropriate TTB officer may 
serve a summons issued under 26 U.S.C. 7602.

(68A Stat. 902, as amended (26 U.S.C. 7603); 26 U.S.C. 7805 (68A Stat. 
917), 27 U.S.C. 205 (49 Stat. 981 as amended), 18 U.S.C. 926 (82 Stat. 
959), and sec. 38, Arms Export Control Act (22 U.S.C. 2778, 90 Stat. 
744), 27 U.S.C. 205, 22 U.S.C. 2778, 26 U.S.C. 7602, and 5 U.S.C. 301)

[T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, as amended by T.D. ATF-48, 43 
FR 13531, Mar. 31, 1978; T.D. ATF-201, 50 FR 12533, Mar. 29, 1985; T.D. 
ATF-249, 52 FR 5961, Feb. 27, 1987; T.D. ATF-301, 55 FR 47608, Nov. 14, 
1990; T.D. ATF-450, 66 FR 29023, May 29, 2001]