[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: 26CFR301.7601-1]

[Page 572]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
             Discovery of Liability and Enforcement of Title
 
Sec. 301.7601-1  Canvass of districts for taxable persons and objects.

                       Examination and Inspection


    Each district director shall, to the extent he deems it practicable, 
cause officers or employees under his supervision and control to 
proceed, from time to time, through his district and inquire after and 
concerning all persons therein who may be liable to pay any internal 
revenue tax, and all persons owning or having the care and management of 
any objects with respect to which any tax is imposed.

[T.D. 7297, 38 FR 34803, Dec. 19, 1973]