26 C.F.R. § 301.6333-1
Current through October 31, 2024
If a levy has been made or is about to be made on any property or rights to property, any person, having custody or control of any books or records containing evidence or statements relating to the property or rights to property subject to levy, shall, upon demand of the internal revenue officer who has made or is about to make the levy, exhibit such books or records to such officer.
26 C.F.R. §301.6333-1