PROCEEDINGS BY TAXPAYERS AND THIRD
PARTIES

301.7422-1 Special rules for certain excise taxes imposed by chapter 42 or 43. 301.7423-1 Repayments to officers or employees.

301.7424-2 Intervention.

301.7425-1 Discharge of liens; scope and application; judicial proceedings.

301.7425-2 Discharge of liens; nonjudicial sales.

301.7425-3 Discharge of liens; special rules. 301.7425-4 Discharge of liens; redemption by United States.

301.7426-1 Civil actions by persons other than taxpayers.

301.7429-1 Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer. 301.7429-2 Review of jeopardy and termination assessment and jeopardy levy procedures.

301.7429-3 Review of jeopardy and termination assessment and jeopardy levy procedures; judicial action. 301.7430-0 Table of contents. 301.7430-1 Exhaustion of administrative remedies.

301.7430-2 Requirements and procedures for recovery of reasonable administrative costs.

301.7430-3 Administrative proceeding and administrative proceeding date. 301.7430-4 Reasonable administrative costs. 301.7430-5 Prevailing party. 301.7430-6 Effective date.

301.7432-1 Civil cause of action for failure to release a lien.

301.7433-1 Civil cause of action for certain unauthorized collection actions.

THE TAX COURT

PROCEDURE

301.7452-1 Representation of parties. 301.7454-1 Burden of proof in fraud and transferee cases.

301.7454-2 Burden of proof in foundation manager, etc. cases.

301.7456-1 Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals.

301.7457-1 Witness fees. 301.7458-1 Hearings.

301.7461-1 Publicity of proceedings.

DECLARATORY JUDGMENTS RELATING TO QUALIFICATION OF CERTAIN RETIREMENT PLANS 301.7476-1 Declaratory judgments. 301.7477-1 Declaratory judgments relating to transfers of property from the United States.

COURT REVIEW OF TAX COURT DECISIONS 301.7481-1 Date when Tax Court decision becomes final; decision modified or reversed.

301.7482-1 Courts of review; venue. 301.7483-1

Petition for review.

301.7484-1 Change of incumbent in office.

MISCELLANEOUS PROVISIONS

301.7502-1 Timely mailing treated as timely filing.

301.7503-1 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.

301.7505-1 Sale of personal property acquired by the United States.

301.7506-1 Administration of real estate acquired by the United States.

301.7507-1 Banks and trust companies covered.

301.7507-2 Scope of section generally. 301.7507-3 Segregated or transferred assets. 301.7507-4 Unsegregated assets. 301.7507-5 Earnings.

301.7507-6 Abatement and refund. 301.7507-7 Establishment of immunity. 301.7507-8 Procedure during immunity. 301.7507-9 Termination of immunity. 301.7507-10 Collection of tax after termi

nation of immunity.

301.7507-11 Exception of employment taxes. 301.7510-1 Exemption from tax of domestic goods purchased for the United States. 301.7512-1 Separate accounting for certain collected taxes.

301.7513-1 Reproduction of returns and other

documents.

301.7514-1 Seals of office.

301.7515-1 Special statistical studies and compilations on request.

301.7516-1 Training and training aids on request.

301.7517-1 Furnishing on request of statement explaining estate or gift valuation. Discovery of Liability and Enforcement of Title

EXAMINATION AND INSPECTION

301.7601-1 Canvass of districts for taxable persons and objects.

301.7602-1 Examination of books and witnesses.

301.7603-1 Service of summons.

301.7604-1 Enforcement of summons. 301.7605-1 Time and place of examination. 301.7606-1 Entry of premises for examination of taxable objects.

301.7609-1 Special procedures for third-party

summonses.

301.7609-2 Third-party recordkeepers. 301.7609-3 Right to intervene; right to institute a proceeding to quash.

301.7609-4 Summonses excepted from section 7609 procedures.

301.7609-5 Suspension of statutes of limitations.

301.7610-1 Fees and costs for witnesses. 301.7611-1 Questions and answers relating to church tax inquiries and examinations.

GENERAL POWERS AND DUTIES

301.7621-1 Internal revenue districts. 301.7622-1 Authority to administer oaths and certify. 301.7623-1 Rewards for information relating to violations of internal revenue laws. 301.7623-1T Rewards for information relat

ing to violations of internal revenue laws (temporary).

301.7624-1 Reimbursement to State and local law enforcement agencies

SUPERVISION OF OPERATIONS OF CERTAIN
MANUFACTURERS

301.7641-1 Supervision of operations of certain manufacturers.

APPLICATION OF INTERNAL REVENUE LAWS 301.7803-1 Security bonds covering personnel of the Internal Revenue Service. 301.7805-1 Rules and regulations. 301.7811-1 Taxpayer assistance orders.

MISCELLANEOUS PROVISIONS 301.9000-1 Procedure to be followed by offlcers and employees of the Internal Revenue Service upon receipt of a request or demand for disclosure of internal revenue records or information.

301.9001 Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978.

301.9001-1 Collection of fee.

301.9001-2 Definitions.

301.9001-3 Cross reference.

301.9100-0 Outline of regulations.

301.9100-1 Extensions of time to make elections.

301.9100-2 Automatic extensions.

301.9100-5T Time and manner of making certain elections under the Tax Equity and Fiscal Responsibility Act of 1982. 301.9100-6T Time and manner of making certain elections under the Deficit Reduction Act of 1984. 301.9100-7T Time and manner of making certain elections under the Tax Reform Act of 1986. 301.9100-8 Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988. 301.9100-9T Election by a bank holding company to forego grandfather provision for all property representing pre-June 30, 1968, activities.

301.9100-10T Election by certain familyowned bank holding companies to divest all banking or nonbanking property. 301.9100-11T Election by a qualified bank holding corporation to pay in installments the tax attributable to sales under the Bank Holding Company Act. 301.9100-12T Various elections under the Tax Reform Act of 1976.

301.9100-13T Elections relating to reduction of basis.

301.9100-14T Individual's election to termi

nate taxable year when case commences. 301.9100-15T Election to use retroactive effective date.

301.9100-16T Election to accrue vacation pay.

301.9100-17T Procedure applicable to certain elections.

301.9100-18T Election to include in gross income in year of transfer.

301.9100-19T Election relating to passive in

vestment income of electing small business corporations.

301.9100-20T Election to treat certain distributions as made on the last day of the taxable year.

301.9100-21 References to other temporary elections under various tax acts.

AUTHORITY: 26 U.S.C. 7805, unless otherwise

noted.

Section 301.6011-2 also issued under 26 U.S.C. 6011(e);

Section 301.6036-1 also issued under 26 U.S.C. 6036;

Section 301.6050M-1 also issued under 26 U.S.C. 6050M;

Section 301.6061-1 also issued under 26 U.S.C. 6061;

Section 301.6103(1)(14)-1 also issued under 26 U.S.C. 6103(1)(14);

Section 301.6103(n)-1 also issued under 26 U.S.C. 6103(n);

Section 301.6109-1 also issued under 26 U.S.C. 6109 (a), (c), and (d);

Section 301.6109-1T also issued under 26 U.S.C. 6109;

Section 301.6109-3T also issued under 26 U.S.C. 6109;

Section 301.6111-1T also issued under 26 U.S.C. 6111;

Section 301.6114-1 also issued under 26 U.S.C. 6114;

Section 301.6222(a)–1T also issued under 26 U.S.C. 6230(k);

Section 301.6222(a)-2T also issued under 26 U.S.C. 6230(k);

Section 301.6222(b)-1T also issued under 26 U.S.C. 6230(k);

Section 301.6222(b)-2T also issued under 26 U.S.C. 6230(k);

Section 301.6222(b)-3T also issued under 26 U.S.C. 6230 (1) and (k);

Section 301.6223(a)-1T also issued under 26 U.S.C. 6230(k);

Section 301.6223(a)-2T also issued under 26 U.S.C. 6230(k);

Section 301.6223(b)-1T also issued under 26 U.S.C. 6230 (1) and (k);

Section 301.6223(b)-2T also issued under 26 U.S.C. 6230(k);

Section 301.6223(c)-1T also issued under 26 U.S.C. 6223(c) and 6230 (1) and (k);

Section 301.6223(e)-1T also issued under 26 U.S.C. 6230(k);

Section 301.6223(e)-2T also issued under 26 U.S.C. 6230 (1) and (k);

Section 301.6223(f)-1T also issued under 26 U.S.C. 6230(k);

Section 301.6223(g)-1T also issued under 26 U.S.C. 6223(g) and 6230 (1) and (k);

Section 301.6223(h)-1T also issued under 26 U.S.C. 6230 (1) and (k);

Section 301.6224(a)-1T also issued under 26 U.S.C. 6230(k);

Section 301.6224(b)-1T also issued under 26 U.S.C. 6230 (1) and (k);

Section 301.6224(c)-1T also issued under 26 U.S.C. 6230 (1) and (k);

Section 301.6224(c)-2T also issued under 26 U.S.C. 6230(k);

Section 301.6224(c)-3T also issued under 26 U.S.C. 6230 (1) and (k);

Section 301.6226(a)-1T also issued under 26 U.S.C. 6230(k);

Section 301.6226(b)-1T also issued under 26 U.S.C. 6230(k);

Section 301.6226(e)-1T also issued under 26 U.S.C. 6230(k);

Section 301.6226(f)-1T also issued under 26 U.S.C. C. 6230(k);

Section 301.6231(a)(6)-1T also issued under 26 U.S.C. 6230(k);

Section 301.6231(a)(7)-1 also issued under 26 U.S.C. 6230 (1) and (k);

Section 301.6231(a)(7)–2 also issued under 26 U.S.C. 6230 (1) and (k);

Section 301.6231(a)(12)–1T also issued under 26 U.S.C. 6230(k) and 6231(a)(12);

Section 301.6231(c)-3T also issued under 26 U.S.C. 6230(k) and 6231(c);

Section 301.6231(c) 4T also issued under 26 U.S.C. 6230(k) and 6231(c);

Section 301.6231(c)-5T also issued under 26 U.S.C. 6230(k) and 6231(c);

Section 301.6231(c)-6T also issued under 26 U.S.C. 6230(k) and 6231(c);

Section 301.6231(c)-7T also issued under 26 U.S.C. 6230(k) and 6231(c);

Section 301.6231(c)-8T also issued under 26 U.S.C. 6230(k) and 6231(c);

Section 301.6231(d)-1T also issued under 26 U.S.C. 6230(k);

Section 301.6231(e)-1T also issued under 26 U.S.C. 6230(k);

Section 301.6231(e)-2T also issued under 26 U.S.C. 6230(k);

Section 301.6231(f)-1T also issued under 26 U.S.C. 6230 (1) and (k) and 6231(f);

Section 301.6233-1T also issued under 26 U.S.C. 6230(k) and 6233;

Section 301.6241-1T also issued under 26 U.S.C. 6241;

Section 301.6245-1T also issued under 26 U.S.C. 6245;

Section 301.6323(f)-(1)(c) also issued under 26 U.S.C. 6323(1)(3);

Section 301.6325-1T also issued under 26 U.S.C. 6326;

Section 301.6343-1 also issued under 26 U.S.C. 6343;

Section 301.6343-2 also issued under 26 U.S.C. 6343;

Section 301.6402-3 also issued under 95 Stat. 357 amending 88 Stat. 2351.

Section 301.6402-7 also issued under 26 U.S.C. 6402(1) and 6411(c);

Section 301.6404-3 also issued under 26 U.S.C. 6404(f)(3);

Section 301.6621-1 also issued under 26 U.S.C. 6230(k);

Section 301.6689-1T also issued under 26 U.S.C. 6689(a);

Section 301.7216-2, paragraphs (o) and (p) also issued under 26 U.S.C. 7216(b)(3);

Section 301.7507-1 also issued under 26 U.S.C. 597;

Section 301.7507-9 also issued under 26 U.S.C. 597;

Section 301.7605-1 also issued under section 6228(b) of the Technical and Miscellaneous Revenue Act of 1988;

Section 301.7624-1 also issued under 26 U.S.C. 7624;

Sections 301.7701(b)-1 through 301.7701(b)-9 also issued under 26 U.S.C. 7701(b)(11);

Section 301.7701(1)-1(g)(1) also issued under 26 U.S.C. 7701(1)(2)(D);

Section 301.7701(1)-4(b) also issued under 26 U.S.C. 7701(1)(3);

Section 301.9100-1T also issued under 26 U.S.C. 6081;

Section 301.9100-2T also issued under 26 U.S.C. 6081;

Section 301.9100-3T also issued under 26 U.S.C. 6081;

Section 301.9100-4T also issued under 26 U.S.C. 168(f)(8)(G);

Section 301.9100-7T also issued under 26 U.S.C. 42, 48, 56, 83, 141, 142, 143, 145, 147, 165, 168, 216, 263, 263A, 448, 453C, 468B, 469, 474, 585, 616, 617, 1059, 2632, 2652, 3121, 4982, 7701; and under the Tax Reform Act of 1986, 100 Stat.

2746, sections 203, 204, 243, 311, 646, 801, 806, 905, 1704, 1801, 1802, and 1804;

Section 301.9100-8 also issued under 26 U.S.C. 1(1)(7), 41(h), 42(b)(2)(A)(11), 42(d)(3), 42(f)(1), 42(g)(3), 42(1)(2)(B), 42(1)(5)(B), 121(d)(9), 142(1)(2), 165(1), 168(b)(2), 219(g)(4), 245(a)(10), 263A(d)(1), 263A(d)(3)(B), 263A(h), 460(b)(3), 643(g)(2), 831(b)(2)(A), 835(a), 865(f), 865(g)(3), 865(h)(2), 904(g)(10), 2056(b)(7)(c)(ii), 2056A(d), 2523(f)(6)(B), 3127, and 7520(a); the Technical and Miscellaneous Revenue Act of 1988, 102 Stat. 3324, sections 1002(a)(23)(B), 1005(c)(11), 1006(d)(15), 1006(1)(1)(C), 1006(t)(18)(B), 1012(n)(3), 1014(c)(1), 1014(c)(2). 2004(1)(1), 2004(m)(5), 5012(e)(4), 6181(c)(2), and 6277; and under the Tax Reform Act of 1986, 100 Stat. 2746, section 905(a);

Sections 301.9100-9T, 301.9100-10T and 301.9100-11T also issued under 26 U.S.C. 1103 (g) and (h) and 6158(a);

Sections 301.9100-13T, 301.9100-14T and 301.9100-15T also issued under 26 U.S.C. 108(d)(8) and 1017(b)(3)(E);

Section 301.9100-16T also issued under 26 U.S.C. 463(d).

SOURCE: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

EDITORIAL NOTE: In the text of this part, integral section references are to sections of the Internal Revenue Code of 1954; decimal section references are to the Code of Federal Regulations.

References in the text to the "Code" are references to sections of the Internal Revenue Code of 1954.

Information and Returns

RETURNS AND RECORDS

RECORDS, STATEMENTS, AND SPECIAL RETURNS

§ 301.6001-1 Notice or regulations requiring records, statements, and special returns.

For provisions requiring records, statements, and special returns, see the regulations relating to the particular tax.

TAX RETURNS OR STATEMENTS
General Requirement

§301.6011-1 General requirement of return, statement, or list.

For provisions requiring returns, statements, or lists, see the regulations relating to the particular tax.

$301.6011-2 Required use of magnetic media.

(a) Meaning of terms. The following definitions apply for purposes of this section:

Administration

(1) Magnetic media. The term "magnetic media" means any magnetic media permitted under applicable regulations, revenue procedures, or, in the case of returns filed with the Social Security Administration, Social Security publications. These generally include magnetic tape, diskette, cassette, and mini-disk, as well as other media specifically permitted under the applicable regulations or procedures. Use of diskette and cassette may be subject to certain limitations or special rules in the case of returns required on Form W-2 or W-2P.

(2) Machine-readable paper form. The term "machine-readable paper form"

means

(1) Optical-scan paper form; or

(11) Any other machine-readable paper form permitted under applicable regulations, revenue procedures, or Social Security Administration publications.

(3) Person. The term "person" includes any person that is required to file a return that is described in paragraph (b) of this section. Thus, the term "person" includes the United States, a State, the District of Columbia, a foreign government, a political subdivision of a State or of a foreign government, or an international organization. In addition, in the case of an affiliated group of corporations filing a consolidated return, each member of the affiliated group is a separate per

son.

(b) Returns required on magnetic media. (1) If the use of Form 1042S, 1098, 1099 series, 5498, 6248, 8027, W-2G, or other form treated as a form specified in this paragraph (b)(1) is required by the applicable regulations or revenue procedures for the purpose of making a return, the information required by such form shall, except as otherwise provided in paragraph (c) of this section, be submitted on magnetic media. Returns on magnetic media shall be made in accordance with applicable revenue procedures. Pursuant to these procedures, the consent of the Commissioner of Internal Revenue (or other author

ized officer or employee of the Internal Revenue Service) to a magnetic medium shall be obtained prior to submitting a return on such magnetic medium. An application for such consent shall be in writing and must be filed at least 90 days before the filing of the first return for which consent is requested.

(2) If the use of Form W-2, W-2P, or other form treated as a form specified in this paragraph (b)(2) is required by the regulations or revenue procedures for the purpose of making a return (not including the copy of Form W-2 or W2P that is required to be attached to an Individual Income Tax Return), the information required by such form shall, except as otherwise provided in paragraph (c) of this section, be submitted on magnetic media. Returns on magnetic media shall be made in accordance with applicable Social Security Administration procedures. Thus, the consent of the Secretary of Health and Human Services (or other authorized officer or employee of the Department of Health and Human Services) to a magnetic medium shall be obtained prior to submitting a return on such magnetic medium. An application for such consent shall be in writing and must be filed

(1) On or before July 31, 1986, in the case of returns filed in 1987;

(ii) On or before June 30, 1987, in the case of returns filed in 1988; and

(iii) At least 90 days before the filing of the first return for which consent is requested in all other cases.

(3) The Commissioner may prescribe by revenue procedure that additional forms are treated, for purposes of this section, as forms specified in paragraph (b)(1) or (b)(2) of this section.

(c) Exceptions—(1) Low-volume filers(1) In general. A person required to make returns on a particular type of form specified in paragraph (b) of this section (other than Form 1099-DIV, 1099-PATR, 1099-INT, or 1099-OID) may make such returns on the prescribed paper form for a calendar year or other applicable annual period (whether such returns are filed during the calendar year or annual period or during the subsequent calendar year or annual period) if