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  • 8/14/2019 CFR Table of Reference

    1/4

    Section Description Location

    6020 Retu r n s pr epa r ed fo r o r execu t ed by Sec re ta r y 27 CFR Parts 53, 70

    6201 Assessm en t a u th o r i t y 27 CFR Part 70

    6203 M eth od of assessm en t 27 CFR Part 70

    6212 N ot i ce o f de f i c i ency No Regulation

    6213Rest r i c t i ons ap p l i ca b l e to; de f i c i enc i es, pet i t i on to Ta x

    Cou r t No Regulation

    6214 De t er m i na t i ons by Ta x Cou r t No Regulation

    6215 Assessm en t o f de f i c i ency foun d by Tax Cour t No Regulation

    6301 Col l ec t i on au t h o r i t y 27 CFR Parts 24, 25, 53, 250, 270, 275

    6303 No t i c e an d dema nd f or t a x 27 CFR Parts 53, 70

    6321 L i en f o r t axes 27 CFR Part 70

    6331 Levy and d i st r a i n t 27 CFR Part 70

    6332 Sur r en der o f p r oper t y sub j ec t to l evy 27 CFR Part 706420 Gaso l i n e used on f a r ms No Regulation

    6601I n t er est on un derp aym en t , n onpa ymen t , o r ex tensi on s

    f o r p aymen t , of t a x27 CFR Parts 70, 170, 194, 296

    6651 Fa i l u r e t o fi l e t a x r et u r n o r t o pay t a x 27 CFR Parts 24, 25, 70, 194

    6671 Ru les fo r a pp l i ca t i on o f assessab l e pen a l t i es 27 CFR Part 70

    6672Fa i l u r e t o col l ec t an d p ay over t ax , or a t t emp t t o evade

    o r d ef ea t t ax27 CFR Part 70

    6701 Pena l t i es f o r ad d i ng an d abet t i ng un der st a t emen t o ft a x l i a b i l i t y

    27 CFR Part 70

    6861 J eopa r dy assessm en ts of i n come, esta te , an d gi f t t ax es No Regulation

    6902 Pr ov i si on s o f spec i a l a pp l i ca t i on to t ra ns fer ees No Regulation

    7201 At t em pt t o evad e or d efea t ta x No Regulation

    7203Wi l l f u l f a i l u r e t o f i l e r et u r n , supp l y i n f o rma t i o n , or pa y

    t a xNo Regulation

    7206 F r au d an d f a l se st a t emen t s No Regulation

    7207 F r au du l en t r e t u r ns , st a t emen t s an d o t her d ocum en t s 27 CFR Part 707210 Fa i l u r e t o obey sum mons No Regulation

    7212A t t emp t s t o i n t er f er e w i t h a dm i n i st r a t i on o f i n t e r n a l

    r evenu e l a ws27 CFR Parts 170, 270, 275, 290, 295, 296

    7342 Pena l t y f or r ef usa l t o per m i t en t r y , o r exam i n a t i on27 CFR Parts 24, 25, 170, 270, 275, 290,

    295, 296

    7343 De f i n i t i on o f t er m "per son " No Regulation

    7344Ex t end ed a pp l i c a t i on o f pena l t i es r el a t i ng t o of f i c er s o f

    T r ea su r D e a r tm en t No Regulation

    7401 Au t h or i z a t i o n ( j u d i c i a l p r oc eed i n g s) 27 CFR Part 70

    7402 J u r i sd i c t i o n o f d i s t r i c t c ou r t s No Regulation

    7403Ac t i on to en f o r ce l i en or t o sub j ec t p r oper t y to payment

    o f t ax27 CFR Part 70

    7454Bu r den o f p r oof i n f r a ud , f oun da t i on m an ager , an d

    t r an sferee casesNo Regulation

    Title 26 USC Parts 61 to 80 Enforcement Regulations

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    Section Description Location of Enforcement Regulations

    7801 Au t h or i t y o f Depa r tmen t o f t h e T r ea su r y No Regulation

    7805 Ru l es an d Regu l a t i ons

    20 CFR Part615;

    26 CFR Parts1-5, 5c, 5e, 5f, 6a, 7, 8, 9,

    11-13, 14a, 15, 15a, 16, 16a, 17-20, 22, 25,

    26, 27, 31, 32, 35, 35a, 36, 40, 41, 43-49,

    52-55, 141, 143, 145, 148, 156, 301-303,305, 400, 401, 403, 404, 420, 504, 505,

    509-511, 514, 515, 601, 602, 701, 702;

    27 Parts3, 5, 17-22, 24, 25, 30, 70, 72,

    170, 179, 194, 200, 250-252, 270, 275,

    290, 295, 296

    7806 Cons t r u c t i on of t i t l e No Regulation

    7809 Deposi t o f col l ec t i on s No Regulation HOME

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    Section Description Location

    1397I ncome tax l a ws of Un i t ed S ta t es i n fo r ce; pa ymen t o f

    p r oceeds ; l evy of su r t a x on a l l t axp ayer sNo Regulation

    1402Ex t en si o n o f i n du st r i a l a l c ohol a nd i n t er n a l r ev enu e

    l aw s t o V i r g i n I sl a n d s No Regulation

    1421(i) I n come t ax 43 CFR Part 17HOME

    Titl 18 USC C i i l I ti ti E f t R l ti

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    Section Description Location

    2 P r i n c i p a l s No Regulation

    3 Accessor y af t er th e Fa ct No Regulation

    4 Mi sp r i son o f Fel ony No Regulation

    101Assau l t i n g , Resi s t i ng , Im ped i ng Cer t a i n O f f i c er s an d

    EmployeesNo Regulation

    201 B r i ber y of Pu b l i c O f f i c i a l s an d Wi t n esses No Regulation

    285 Tak i n g or Usi n g Paper s Rel a t i n g t o C l a im s No Regulation

    286Consp i r acy t o Def r au d t h e Gover nm en t w i t h Respec t t o

    C l a i m s No Regulation

    287 Fa l se. F i c t i t i ou s, o r F r au du l en t C l a im s No Regulation

    371Consp i r acy t o Comm i t O f f ense o r t o Def r au d U n i t ed

    S ta tesNo Regulation

    372 Consp i r acy t o Im pede o r I n j u r e O f f i c er No Regulation494 Con t r ac t o r ' s Bond s, B i ds , an d Pub l i c Recor ds No Regulation

    495 Cont r ac t s , Deeds , an d P ower o f A t t o r ney No Regulation

    641 Pu b l i c Money, P r oper t y or R ecor ds

    42 CFR Part 4;

    43 CFR Part 8200;

    49 CFR Part 801

    1001 S ta t emen t s or En t r i e s Gene ra l l y 7 CFR Part 1443;

    32 CFR Part 525

    1002 Possessi on o f Fa l se Pap er s to Def r au d Un i t ed S ta tes No Regulation1073 F l i gh t t o Avoi d P r osecu t i on o r G i v i n g Test im ony No Regulation

    1114Pr o tec t i on o f Of f i cer s an d Em p l oyees o f the Un i t ed

    S ta tes28 CFR Part 64

    1501 Assau l t on Pr ocess Ser ver No Regulation

    1503I n f l u en c i n g o r I n j u r i n g O f f i c er , J u r or , o r W i t n ess

    Gene ra l l y No Regulation

    1510 Obst r u c t i o n o f Cr im i n a l I n v est i g a t i on s No Regulation

    1621 Per j u r y Gener a l l y No Regulation1622 Subor d i n a t i o n of Per j u r y No Regulation

    1623 Fa l se, Decl a r a t i ons Bef o r e G ra nd J u r y o r Cou r t No Regulation

    1955 P r oh i b i t i on of I l l ega l Gam b l i ng Bu si n esses No Regulation

    1956 L a u n d er i n g o f Monet a r y I n st r u men t s 39 CFR Part 233

    1962P r oh i b i t ed Ac t i v i t i es o f Racket eer I n f l u enced a nd

    Cor r u p t O r g a n i za t i o n s No Regulation

    1963C r i m i n a l Pena l t i es f or Rac ket eer I n f l u en ced an d

    Cor r u p t O r g a n i za t i o n s No Regulation

    2071 Concea l men t , Remova l , or Mu t i l a t i on Gene ra l l y 49 CFR Part 801

    2231 Assau l t o r R esi s t an ce No Regulation

    2232 Dest r uc t i on o r Remova l o f P roper t y t o P r even t Sei zu r e No Regulation

    2233 Rescue of Sei zed Pr oper ty No Regulation

    3290 Fug i t i v e F r om J ust i c e No Regulation

    Title 18 USC Criminal Investigation Enforcement Regulations

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