26 U.S.C. § 6001
Notice or regulations requiring records, statements, and special returns
Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe. Whenever in the judgment of the Secretary it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records, as the Secretary deems sufficient to show whether or not such person is liable for tax under this title. The only records which an employer shall be required to keep under this section in connection with charged tips shall be charge receipts, records necessary to comply with section 6053(c), and copies of statements furnished by employees under section 6053(a).
Notes of Decisions
Cited in 150
cases (5 in the last 5 years), 1961–2025 · leading case: United States v. Fior D'Italia, Inc., 536 U.S. 238 (2002).
United States v. Fior D'Italia, Inc., 536 U.S. 238 (2002). “Obviously, the only way an employer can refute probable inflation by estimate is to keep track of every employee's tips, ante, at 248, and at first blush, there might seem nothing unusual about expecting employers to do this.”
Bolen Webb & Cornelia Webb v. Comm'r of Internal Revenue, 394 F.2d 366 (5th Cir. 1968). “* * In no other percentage mark-up case have considerations of net worth been totally disregarded.”
California Bankers Assn. v. Shultz, 416 U.S. 21 (1974). “The Internal Revenue Code, for example, contains a general authorization to the Secretary of the Treasury to prescribe by regulation records to be kept by both business and individual taxpayers, 26 U. S. C. § 6001 , which has been implemented by the Secretary in various…”
Morrow v. United States, 723 F. Supp. 2d 71 (D.D.C. 2010). “2 Specifically, counts 1 through 18 are styled as “Bivens/Denial of Due Process of Tax Law” claims, 3 wherein the plaintiff contends that the defendants violated or disregarded the following provisions of the Code and their associated regulations 4 : • 26 U.S.C. § 6001 and 26…”
William N. Clark v. Modern Grp. Ltd. John F. Smith, 9 F.3d 321 (3rd Cir. 1993). “1993); 26 U.S.C.A. § 6001 (1989); see also James W.”
First Fed. Sav. & Loan Ass'n v. Schamanek, 684 P.2d 1257 (Utah 1984). “Although tax returns must be filed with the government, 26 U.S.C. §§ 6001 , 1011, 6012 (1982 ed.), they do not purport to require compulsory disclosure of incriminatory material.”
In re Wyly, 552 B.R. 338 (Bankr. N.D. Tex. 2016). “The legislative history of § 7491 in turn cites to 26 U.S.C. §§ 6001 , 6038, and 6038A as examples of “generally imposed” substantiation requirements.”
Ramon Portillo & Dolores Portillo v. Comm'r of Internal Revenue, 932 F.2d 1128 (5th Cir. 1991). “See 26 U.S.C. § 6001 . His reliance on the paint supplier to keep track of his sales invoices cannot satisfy the statutory requirement that he keep adequate records.”
United States v. Ward Franklin Dean, 487 F.3d 840 (11th Cir. 2007). “Denial of Defendant’s Proffered Jury Instructions, Numbers II and 12 Dean proffered jury instructions on the requirements of 26 U.S.C. §§ 6001 and 6011. These statutes mandate that anyone who is liable for income tax must keep records, submit returns and comply with the rules…”
In Re Busch, 213 B.R. 390 (Bankr. M.D. Fla. 1997). “The Debtors assert that the claim should be disallowed because (1) they are not indebted to the IRS and have not been required to file tax returns; (2) the IRS has not substantiated its claim, and (3) the IRS has not complied with the notice requirements of 26 U.S.C. § 6001 , 26…”
United States v. David N. Moore, 627 F.2d 830 (7th Cir. 1980). “26 U.S.C. § 6001 states that “every person liable for any tax imposed by this title .”
Ross v. United States, 460 F. Supp. 2d 139 (D.D.C. 2006). “Plaintiffs allege that the IRS: —failed to notify plaintiffs of the imposition of a requirement to keep records, make statements, or file returns with *143 respect to any federal tax in disregard of 26 U.S.C. § 6001 and 26 C.F.R. § 1.6001-1 (Counts 1, 2); —failed to prepare,…”
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