301.7201 Statutory provisions; attempt to evade or defeat tax.

301.7202 Statutory provisions; willful fallure to collect or pay over tax. 301.7203 Statutory provisions; willful failure to file return, supply information, or pay tax.

301.7204 Statutory provisions; fraudulent statement or failure to make statement to employees.

301.7205 Statutory provisions; fraudulent withholding exemption certificate or failure to supply information. 301.7206 Statutory provisions; fraud and false statements.

301.7207 Statutory provisions; fraudulent returns, statements, or other documents. 301.7207-1 Fraudulent returns, statement, or other documents.

301.7208 Statutory provisions; offenses relating to stamps.

301.7209 Statutory provisions; unauthorized use or sale of stamps. 301.7209-1 Unauthorized

stamps.

use

or sale of

301.7210 Statutory provisions; failure to obey summons.

301.7211 Statutory provisions; false state

ments to purchasers or lessees relating to tax.

301.7212 Statutory provisions; attempts to interfere with administration of internal revenue laws.

301.7213 Statutory provisions; unauthorized disclosure of information.

301.7214 Statutory provisions; offenses by officers and employees of the United States.

301.7214-1 Offenses by officers and employees of the United States.

301.7215 Statutory provisions; offenses with respect to collected taxes.

PENALTIES APPLICABLE TO CERTAIN TAXES 301.7231 Statutory provisions; failure to obtain license for collection of foreign items.

301.7231-1 Failure to obtain license for collection of foreign items. 301.7232 Statutory provisions; failure to register or give bond, or false statement by manufacturer or producer of gasoline or lubricating oil. 301.7232-1 Failure to register or give bond,

or false statement by manufacturer or producer of gasoline or lubricating oil. 301.7233 Statutory provisions; failure

to

pay, or attempt to evade payment of, tax on cotton futures, and other violations.

301.7234 Statutory provisions; violation of laws relating to oleomargarine or adulterated butter operations.

or

301.7265 Statutory provisions; other offenses relating to oleomargarine adulterated butter operations. 301.7266 Statutory provisions; offenses relating to filled cheese.

301.7267 Statutory provisions; offenses relating to white phosphorous matches. 301.7268 Statutory provisions; possession

with intent to sell in fraud of law or to evade tax.

301.7269 Statutory provisions; failure to produce records.

301.7269-1 Failure to produce records. 301.7270 Statutory provisions; insurance policies.

301.7271 Statutory provisions; penalties for offenses relating to stamps.

301.7272 Statutory provisions; penalty for failure to register.

301.7272-1 Penalty for failure to register. 301.7273 Statutory provisions; penalties for offenses relating to special taxes. 301.7274 Statutory provisions; penalty for offenses relating to white phosphorus matches.

301.7275 Statutory provisions; failure to print correct price on tickets.

FORFEITURES

PROPERTY SUBJECT TO FORFEITURE

301.7301 Statutory provisions; property subject to tax.

301.7302 Statutory provisions; property used in violation of internal revenue laws.

301.7303 Statutory provisions; other property subject to forfeiture.

301.7304 Statutory provisions; penalty for fraudulently claiming drawback.

Sec. 301.7304-1 Penalty for fraudulently claiming drawback.

PROVISIONS COMMON TO FORFEITURES

301.7321 Statutory provisions; authority to seize property subject to forfeiture. 301.7321-1 Seizure of property. 301.7322 Statutory provisions; delivery of seized personal property to U.S. marshal. 301.7322-1 Delivery of seized property to U.S. marshal.

301.7323 Statutory provisions; judicial action to enforce forfeiture.

301.7324 Statutory provisions; special disposition of perishable goods. 301.7324-1 Special disposition of perishable goods.

301.7325 Statutory provisions; personal property valued at $2,500 or less. 301.7325-1 Personal property valued at $2,500 or less.

301.7326 Statutory provisions; disposal of forfeited or abandoned property in special cases.

301.7326-1 Disposal of forfeited or abandoned property in special cases. 301.7327 Statutory provisions; customs laws

Sec. 301.7462 Statutory provisions; publication of reports.

301.7463 Statutory provisions; provisions of special application to transferees.

MISCELLANEOUS PROVISIONS

301.7471 Statutory provisions; employees. 301.7472 Statutory provisions; expenditures.

301.7473 Statutory provisions; disposition of fees.

301.7474 Statutory provisions; fee for transcript of record.

COURT REVIEW OF TAX COURT DECISIONS 301.7481 Statutory provisions; date when Tax Court decision becomes final. 301.7481-1 Date when Tax Court decision becomes final; decision modified or reversed.

301.7482 Statutory provisions; courts of review.

301.7482-1 Courts of review; venue. 301.7483 Statutory

for review.

provisions; petition

301.7483-1 Petition for review.

301.7484 Statutory provisions; change of incumbent in office.

301.7484-1 Change of incumbent in office. 301.7485 Statutory provisions; bond to stay assessment and collection. 301.7486 Statutory provisions; refund, credit, or abatement of amounts disallowed.

301.7487 Statutory provisions; cross refer

ence.

MISCELLANEOUS PROVISIONS 301.7491 Statutory provisions; burden of proof of exemptions in case of marihuana offenses.

301.7492 Statutory provisions; enforceability of cotton futures contracts. 301.7493 Statutory provisions; immunity of witnesses in cases relating to cotton futures.

Miscellaneous Provisions

301.7501 Statutory provisions; liability for taxes withheld or collected. 301.7502 Statutory provisions; timely mailing treated as timely filing. 301.7502-1 Timely mailing treated as timely filing.

301.7503 Statutory provisions; time for

performance of acts where last day falls on Saturday, Sunday, or legal holiday. 301.7503-1 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.

301.7504 Statutory provisions; fractional parts of a dollar.

301.7505 Statutory provisions; sale of personal property purchased by the United States.

301.7505-1 Sale of personal property purchased by the United States.

301.7509 Statutory

provisions; expenditures incurred by the Post Office Department.

301.7510 Statutory provisions; exemption from tax of domestic goods purchased for the United States.

301.7510-1 Exemption from tax of domestic

goods purchased for the United States. 301.7512 Statutory provisions; separate ac

counting for certain collected taxes, etc. 301.7512-1 Separate accounting for certain collected taxes.

301.7513 Statutory provisions; reproduction of returns and other documents. 301.7513-1 Reproduction of returns and other documents.

301.7514 Statutory provisions; authority to prescribe or modify seals. 301.7514-1 Seals of office. 301.7515 Statutory provisions; special statistical studies and compilations and other services on request.

301.7515-1 Special statistical studies and compilations on request.

301.7516 Statutory provisions; supplying

training and training aids on request. 301.7516-1 Training and training aids on request.

Discovery of Liability and Enforcement of Title

EXAMINATION AND INSPECTION

301.7601 Statutory provisions; canvass of districts for taxable persons and objects. 301.7601-1 Canvass of districts for taxable persons and objects.

301.7602 Statutory provisions; tion of books and witnesses

examina

301.7602-1 Examination of books and wit

nesses.

301.7603 Statutory provisions; service of

summons.

301.7603-1 Service of summons.

301.7604 Statutory provisions; enforcement of summons.

301.7604-1 Enforcement of summons.

301.9000-1

Procedure to be followed by officers and employees of the Internal Revenue Service upon receipt of a request or demand for disclosure of internal revenue records or information.

AUTHORITY: The provisions of this Part 301 issued under sec. 7805, I.R.C. 1954; 68A Stat. 917; 26 U.S.C. 7805.

SOURCE: The provisions of this Part 301 appear at 32 F.R. 15241, Nov. 3, 1967, unless otherwise noted.

NOTE: In the text of this part, integral section references are to sections of the Internal Revenue Code of 1954; decimal section references are to sections of the Code of Federal Regulations.

References in the text to the "Code" are references to the Internal Revenue Code of 1954.

Information and Returns

RETURNS AND RECORDS

RECORDS, STATEMENTS, AND SPECIAL

RETURNS

§ 301.6001 Statutory provisions; notice or regulations requiring records, statements, and special returns.

SEC. 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, shali keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary or his delegate may from time to time prescribe. Whenever in the judgment of the Secretary or his delegate 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 or his delegate deems sufficient to show whether or not such person is liable for tax under this title. § 301.6001-1 Notice or regulations requiring records, statements, and special returns.

For provisions requiring records, statements, and special returns, see the regulations relating to the particular tax.

TAX RETURNS OR STATEMENTS

General Requirement

§ 301.6011 Statutory provisions; general requirement of return, statement, or

list.

SEC. 6011. General requirement of return, statement, or list-(a) General rule. When required by regulations prescribed by the Secretary or his delegate any person made liable for any tax imposed by this title, or for the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary or his delegate. Every person required to make a return or statement shall include therein the information required by such forms or regulations.

(b) Identification of taxpayer. The Secretary or his delegate is authorized to require such information with respect to persons subject to the taxes imposed by chapter 21 or chapter 24 as is necessary or helpful in securing proper identification of such persons.

(c) Return of retailers excise taxes by suppliers (1) General rule. Under regulations prescribed by the Secretary or his delegate, the Secretary or his delegate may enter into an agreement with any supplier with respect to any retailers excise tax imposed by chapter 31 (not including the taxes imposed by section 4041), whereby such supplier will be liable to return and pay such tax (for the period for which such agreement is in effect) for the person who

(without regard to this subsection) is required to return and pay such tax. Except as provided in the regulations prescribed under this subsection

(A) All provisions of law (including penalties) applicable in respect of the person who (without regard to this subsection) is required to return and pay the tax shall apply to the supplier entering into the agreement, and

(B) The person who (without regard to this subsection) is required to return and pay such tax shall remain subject to all provisions of law (including penalties) applicable in respect of such person.

(2) Limitations on agreement authority in the case of house-to-house salesmen. In the case of sales, by house-to-house salesmen, of articles subject to tax under chapter 31 (other than section 4041) which are supplied by a manufacturer or distributor, if the manufacturer or distributor establishes the retail list price at which such articles are to be sold, the Secretary or his delegate shall not, as a condition to entering into an agreement under paragraph (1), require—

(A) That such house-to-house salesmen execute powers of attorney making such manufacturer or distributor an agent for the return and payment of such tax,

(B) That the manufacturer or distributor make separate returns with respect to each such house-to-house salesman, or

(C) That the manufacturer or distributor assume any liability for tax on articles supplied by any person other than such manufacturer or distributor.

(d) Income, estate, and gift taxes. For requirement that returns of income, estate, and gift taxes be made whether or not there is tax liability, see sections 6012 to 6019, inclusive.

[Sec. 6011 as amended by sec. 161, Excise Tax Technical Changes Act 1958 (72 Stat. 1305)] § 301.6011-1 General requirement of

return, statement, or list.

For provisions requiring returns, statements, or lists, see the regulations relating to the particular tax.

Income Tax Returns

§ 301.6012 Statutory provisions; persons required to make returns of income. SEC. 6012. Persons required to make returns of income-(a) General rule. Returns with respect to income taxes under subtitle A shall be made by the following: [Applicable to taxable years beginning after Dec. 31, 1969, and before Jan. 1, 1973]

(1) (A) Every individual having for the taxable year a gross income of $600 or more, except that a return shall not be required of an individual (other than an individual referred to in section 142(b)) —

(i) Who is not married (determined by applying section 143 (a)) and for the taxable