Internal Revenue Code Section 6001:

Notice or regulations requiring records, statements and special returns
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Location in U.S. Code: Title 26F, Chapter 61-A, Part I

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, 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).

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