§6333 — Production of books
2 citing cases
Statute Text — 26 U.S.C. §6333
If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property or right to property subject to levy, shall, upon demand of the Secretary, exhibit such books or records to the Secretary.
Treasury Regulations
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Treas. Reg. §301.6333-1Production of books
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.
2 Citing Cases
BALANCING THE NEED FOR EFFICIENT COLLECTION WITH THE TAXPAYER' S CONCERN THAT COLLECTION ACTION BE NO MORE INTRUSIVE THAN NECESSARY IRC Section § 6333(c) (3) (C) [6330(c) (3) (C) ] requires that the Settlement Officer determine if the proposed levy action and the filed Notice of Federal Tax Lien balances the need for efficient collection of the taxes with the legitimate concern of the taxpayer that any collection action be no more intrusive than necessary .