[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: 27CFR70.30]

[Page 236]
 
            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.  70.30  Time and place of examination.

    (a) Time and place. The time and place of examination pursuant to 
the provisions of 26 U.S.C. 7602 must be such time and place as may be 
fixed by an appropriate TTB officer and as are reasonable under the 
circumstances. The date fixed for appearance shall not be less than 10 
days from the date of the summons.
    (b) Restrictions on examination of taxpayer. No taxpayer is to be 
subjected to unnecessary examination or investigations, and only one 
inspection of a taxpayer's books of account shall be made for each 
taxable year unless the taxpayer requests otherwise or unless an 
authorized internal revenue or an appropriate TTB officer, after 
investigation, notifies the taxpayer in writing that an additional 
inspection is necessary.

(68A Stat. 902, as amended (26 U.S.C. 7605))

[T.D. ATF-450, 66 FR 29023, May 29, 2001]

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