Section 6020 6201 6203 6212 6213 6214 6215 6301 6303 6321 6331 6332 6420 6601

6651 6671 6672 6701 6861 6902 7201 7203 7206 7207 7210 7212 7342 7343 7344 7401 7402 7403 7454 7601 7602 7603 7604 7605 7608

Title 26 USC Parts 61 to 80 Enforcement Regulations Description Returns prepared for or executed by Secretary Assessment authority Method of assessment Notice of deficiency Restrictions applicable to; deficiencies, petition to Tax Court Determinations by Tax Court Assessment of deficiency found by Tax Court Collection authority Notice and demand for tax Lien for taxes Levy and distraint Surrender of property subject to levy Gasoline used on farms Interest on underpayment, nonpayment, or extensions for payment, of tax Failure to file tax return or to pay tax Rules for application of assessable penalties Failure to collect and pay over tax, or attempt to evade or defeat tax Penalties for adding and abetting understatement of tax liability Jeopardy assessments of income, estate, and gift taxes Provisions of special application to transferees Attempt to evade or defeat tax Willful failure to file return, supply information, or pay tax Fraud and false statements Fraudulent returns, statements and other documents Failure to obey summons Attempts to interfere with administration of internal revenue laws Penalty for refusal to permit entry, or examination Definition of term "person" Extended application of penalties relating to officers of Treasury Department Authorization (judicial proceedings) Jurisdiction of district courts Action to enforce lien or to subject property to payment of tax Burden of proof in fraud, foundation manager, and transferee cases Canvass of districts for taxable persons and objects Examination of books and witnesses Service of summons Enforcement of summons Time and place of examination Authority of internal revenue enforcement officers

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27 CFR Parts 53, 70 27 CFR Part 70 27 CFR Part 70 No Regulation No Regulation No Regulation No Regulation 27 CFR Parts 24, 25, 53, 250, 270, 275 27 CFR Parts 53, 70 27 CFR Part 70 27 CFR Part 70 27 CFR Part 70 No Regulation 27 CFR Parts 70, 170, 194, 296 27 CFR Parts 24, 25, 70, 194 27 CFR Part 70 27 CFR Part 70 27 CFR Part 70 No Regulation No Regulation No Regulation No Regulation No Regulation 27 CFR Part 70 No Regulation 27 CFR Parts 170, 270, 275, 290, 295, 296 27 CFR Parts 24, 25, 170, 270, 275, 290, 295, 296 No Regulation No Regulation 27 CFR Part 70 No Regulation 27 CFR Part 70 No Regulation 27 CFR Part 70 27 CFR Parts 70, 170, 296 27 CFR Part 70 27 CFR Part 70 27 CFR Part 70 27 CFR Parts 70, 170, 296

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Section 7801

Description Authority of Department of the Treasury

Location of Enforcement Regulations No Regulation 20 CFR Part 615; 26 CFR Parts 1-5, 5c, 5e, 5f, 6a, 7, 8, 9, 11-13, 14a, 15, 15a, 16, 16a, 17-20, 22, 25, 26, 27, 31, 32, 35, 35a, 36, 40, 41, 43-49, 52-55, 141, 143, 145, 148, 156, 301-303, 305, 400, 401, 403, 404, 420, 504, 505, 509-511, 514, 515, 601, 602, 701, 702; 27 Parts 3, 5, 17-22, 24, 25, 30, 70, 72, 170, 179, 194, 200, 250-252, 270, 275, 290, 295, 296 No Regulation No Regulation

7805

Rules and Regulations

7806 7809

Construction of title Deposit of collections

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Section 1397 1402 1421(i)

Description Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers Extension of industrial alcohol and internal revenue laws to Virgin Islands Income tax No Regulation No Regulation 43 CFR Part 17

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Section 2 3 4 101 201 285 286 287 371 372 494 495 641 1001 1002 1073 1114 1501 1503 1510 1621 1622 1623 1955 1956 1962 1963 2071 2231 2232 2233 3290

Title 18 USC Criminal Investigation Enforcement Regulations Description Location Principals Accessory after the Fact Misprison of Felony Assaulting, Resisting, Impeding Certain Officers and Employees Bribery of Public Officials and Witnesses Taking or Using Papers Relating to Claims Conspiracy to Defraud the Government with Respect to Claims False. Fictitious, or Fraudulent Claims Conspiracy to Commit Offense or to Defraud United States Conspiracy to Impede or Injure Officer Contractor's Bonds, Bids, and Public Records Contracts, Deeds, and Power of Attorney Public Money, Property or Records Statements or Entries Generally Possession of False Papers to Defraud United States Flight to Avoid Prosecution or Giving Testimony Protection of Officers and Employees of the United States Assault on Process Server Influencing or Injuring Officer, Juror, or Witness Generally Obstruction of Criminal Investigations Perjury Generally Subordination of Perjury False, Declarations Before Grand Jury or Court Prohibition of Illegal Gambling Businesses Laundering of Monetary Instruments Prohibited Activities of Racketeer Influenced and Corrupt Organizations Criminal Penalties for Racketeer Influenced and Corrupt Organizations Concealment, Removal, or Mutilation Generally Assault or Resistance Destruction or Removal of Property to Prevent Seizure Rescue of Seized Property Fugitive From Justice No Regulation No Regulation No Regulation No Regulation No Regulation No Regulation No Regulation No Regulation No Regulation No Regulation No Regulation No Regulation 42 CFR Part 4; 43 CFR Part 8200; 49 CFR Part 801 7 CFR Part 1443; 32 CFR Part 525 No Regulation No Regulation 28 CFR Part 64 No Regulation No Regulation No Regulation No Regulation No Regulation No Regulation No Regulation 39 CFR Part 233 No Regulation No Regulation 49 CFR Part 801 No Regulation No Regulation No Regulation No Regulation

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