|
U.S. Code as of:
01/19/04
Section 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).
|
|
