...the Commissioner to obtain information, examine, summon and take testimony. — For the purpose of ascertaining the correctness of any return, making...been made, determining the liability of any person or any internal revenue tax, or collecting any such liability, the Commissioner is authorized : [1]...

...representative. "(b) From other persons. — For the purpose of ascertaining the correctness of any return where none has been made, determining the liability of any person for any internal revenue tax or collecting any such liability, the Commissioner or his authorized representative is empowered: "(1)...

...to the ascertainment of the fact. * "§ 7602. Examination of books and witnesses "For the purpose of ascertaining the correctness of any return, making...where none has been made, determining the liability 517 Opinion of the Court issued and served separate summonses to Acme and to Joseph J. Mercuric, Acme's...

...permits the use of a summons "[f]or the purpose of ascertaining the correctness of any return, . . . determining the liability of any person for any internal revenue tax . . . , or collecting any such liability," it necessarily permits the use of the summons for examination of suspected...

...examination of books and witnesses. SEC. 7602. Examination of books and witnesses. For the purpose of ascertaining the correctness of any return, making...internal revenue tax, or collecting any such liability, the Secretary or his delegate Is authorized — (1) To examine any books, papers, records, or other...

...examination of books and witnesses. SEC. 7602. Examination of books and witnesses. For the purpose of ascertaining the correctness of any return, making...internal revenue tax, or collecting any such liability, the Secretary or his delegate is authorized — (1) To examine any books, papers, records, or other...

...Examination of books and wlnesies. For the purpose of ascertaining the correctness of any return, making R return where none has been made, determining the liability...internal revenue tax. or collecting any such liability, the Secretary or his delegate is authorized— (1) To examine any books, papers, records, or other...

...34803, Dec. 19, 1973] §301.7602-1 Examination of books and witnesses. (a) In general For the purpose of ascertaining the correctness of any return, making...liability of any person for any internal revenue tax (including any interest, additional amount, addition to the tax, or civil penalty) or the liability...

...internal revenue tax (including any interest, additional amount, addition to the tax, or civil penalty) or the liability at law or in equity of any transferee...any person in respect of any internal revenue tax, collecting any such liability or inquiring into any offense connected with the administration or enforcement...

...13531, Mar. 31, 1978] §70.22 Examination of books and witnesses. (a) In general. For the purpose of ascertaining the correctness of any return, making...made, determining the liability of any person for any tax imposed under 26 USC Subtitle E (including any interest, additional amount, addition to the tax,...