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Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 70 · § 70.23

§ 70.23. Service of summonses.

223 words·~1 min read·/us/cfr/t27/s§ 70.23·

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(a)In general. A summons issued under 26 U.S.C. 7602 shall be served by an attested copy delivered in hand to the person to whom it is directed, or left at his last and usual place of abode. The certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records, or other data, it shall be sufficient if such books, papers, records, or other data are described with reasonable certainty.
(b)Persons who may serve summonses. Any appropriate TTB officer may serve a summons issued under 26 U.S.C. 7602. (68A Stat. 902, as amended (26 U.S.C. 7603); 26 U.S.C. 7805 (68A Stat. 917), 27 U.S.C. 205 (49 Stat. 981 as amended), 18 U.S.C. 926 (82 Stat. 959), and sec. 38, Arms Export Control Act (22 U.S.C. 2778, 90 Stat. 744), 27 U.S.C. 205, 22 U.S.C. 2778, 26 U.S.C. 7602, and 5 U.S.C. 301) \[T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, as amended by T.D. ATF-48, 43 FR 13531, Mar. 31, 1978; T.D. ATF-201, 50 FR 12533, Mar. 29, 1985; T.D. ATF-249, 52 FR 5961, Feb. 27, 1987; T.D. ATF-301, 55 FR 47608, Nov. 14, 1990; T.D. ATF-450, 66 FR 29023, May 29, 2001\]
Connectionstraces to 7
3 references not yet in our index
  • 49 Stat. 981
  • 82 Stat. 959
  • 90 Stat. 744
Citation graph
cites case law
§ 70.23
Service of summonses.
U.S.C.§ 7602
U.S.C.§ 7603
U.S.C.§ 7805
U.S.C.§ 205
U.S.C.§ 926
U.S.C.§ 2778
U.S.C.§ 301
Stat.49 Stat. 981
Stat.82 Stat. 959
Stat.90 Stat. 744
Cites 10Cited by 0 across 0 sources
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