[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: 26CFR301.7515-1]

[Page 571]
 
                       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. 301.7515-1  Special statistical studies and compilations on request.

    The Commissioner is authorized within his discretion, upon written 
request of any person and payment by such person of the cost of the work 
to be performed, to make special statistical studies and compilations 
involving data from returns, declarations, statements, or other 
documents required by the Code or regulations or from records 
established or maintained in connection with the administration and 
enforcement of the Code; to engage in any such special study or 
compilation jointly with the party or parties requesting it; and to 
furnish transcripts of any such study or compilation. The requests for 
services should be addressed to the Commissioner of Internal Revenue, 
Attention: PR, Washington, D.C. 20224. The requests should describe 
fully the nature of the study or compilation desired, giving detailed 
specifications for all tables to be prepared, and should include a 
general statement regarding the use to be made of the data requested.