§5123 — Preservation and inspection of records, and entry of premises for inspection
4 cases·1 distinguished·3 cited
Statute Text — 26 U.S.C. §5123
Any records or other documents required to be kept under this part or regulations issued pursuant thereto shall be preserved by the person required to keep such records or documents, as the Secretary may by regulations prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.
The Secretary may enter during business hours the premises (including places of storage) of any dealer for the purpose of inspecting or examining any records or other documents required to be kept by such dealer under this chapter or regulations issued pursuant thereto and any distilled spirits, wines, or beer kept or stored by such dealer on such premises.
4 Citing Cases
- 3 - hundred workers. During each ofthese years the Tribe timely issued Forms W-2 to its employees, and Forms 1099 to its contractors. This case began when the Commissioner audited the Tribe on suspicion that some ofthe workers classified as contractors were really employees. The Tribe still contests the Commissioner's reclassificat
); sec. 7702A(c)(3)(B)(ii) (“the remaining period”); secs. 1274(d)(1)(C)(i), 9501(c)(3), 9507(d)(3)(C), 9509(d)(3)(C) (“remaining periods to maturity”); sec. 542(d)(1)(B) (“the remaining maturity”); sec. 4980(d)(5)(C) (“the remaining participants”); sec. 5123(d)(3) (“remaining partners”); sec. 7444(d) (“the remaining judges”); sec. 7448(h) (“any remaining dependent child or children”); sec. 8002(c)(12) (“the remaining members”); sec. 7702B(d)(3)(B) (“any remaining limitation”). 11 See, e.g., sec
”; sec. 7702A(c)(3)(B)(ii) (“the remaining period”); secs. 1274(d)(l)(C)(i), 9501(c)(3), 9507(d)(3)(C), 9509(d)(3)(C) (“remaining periods to maturity”); sec. 542(d)(1)(B) ("the remaining maturity”); sec. 4980(d)(5)(C) (“the remaining participants”); sec. 5123(d)(3) (“remaining partners”); sec. 7444(d) (“the remaining judges”); sec. 7448(h) (“any remaining dependent child or children”); sec. 8002(c)(12) (“the remaining members”); sec. 7702B(d)(3)(B) (“any remaining limitation”). See, e.g., sec. 6