26 U.S.C. § 6333
Production of books
If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property or right to property subject to levy, shall, upon demand of the Secretary, exhibit such books or records to the Secretary.
Notes of Decisions
Cited in 3
cases, 1973–2003 · leading case: United States v. Toyota of Visalia, 772 F. Supp. 481 (E.D. Cal. 1991).
United States v. Toyota of Visalia, 772 F. Supp. 481 (E.D. Cal. 1991). “on December 11, 1989, it violated the provisions of 26 U.S.C. § 6333 (d) in failing to provide Toyota .”
Sachs v. United States, 59 F. App'x 116 (6th Cir. 2003). “The summons in question here, however, was issued for the purpose of collection or seizure pursuant to 26 U.S.C. § 6333 , and the certified mailing and notice requirements therefore do not apply.”
United States v. Oaks, 360 F. Supp. 855 (C.D. Cal. 1973). “In keeping with asserted IRS policy, the revenue officer gave the de *857 fendant’s employer a form entitled “Notice of Requirement to Exhibit Books and Records” and which carries the assertion that it is issued under the authority of 26 U.S.C. § 6333 . That section provides:…”
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