[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7456-1]

[Page 541]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                          Judicial Proceedings
 
Sec. 301.7456-1  Administration of oaths and procurement of testimony; 

production of records of foreign corporations, foreign trusts or estates 
and nonresident alien individuals.

    Upon motion and notice by the Commissioner and upon good cause shown 
therefor, the Tax Court or any division thereof shall order any foreign 
corporation, foreign trust or estate, or nonresident alien individual, 
who has filed a petition with the Tax Court, to produce, or, upon 
satisfactory proof to the Tax Court or any of its divisions that the 
petitioner is unable to produce, to make available to the Commissioner, 
and, in either case, to permit the inspection, copying, or photographing 
of, such books, records, documents, memoranda, correspondence and other 
papers, wherever situated, as the Tax Court or any of its divisions may 
deem relevant to the proceedings and which are in the possession, 
custody or control of the petitioner, or of any person directly or 
indirectly under his control or having control over him or subject to 
the same common control.