26 C.F.R. Other Offenses
Title 26 - Internal Revenue
Whoever fails to comply with any duty imposed upon him by section 6018, 6036 (in the case of an executor), or 6075(a), or, having in his possession or control any record, file, or paper, containing or supposed to contain any information concerning the estate of the decedent, or, having in his possession or control any property comprised in the gross estate of the decedent, fails to exhibit the same upon request of any officer or employee of the Internal Revenue Service who desires to examine the same in the performance of his duties under chapter 11 of the Code (relating to estate taxes) shall be liable to a penalty of not exceeding $500, to be recovered with costs of suit, in a civil action in the name of the United States. (a) Any person who fails to register with the district director as required by the Code or by regulations issued thereunder shall be liable to a penalty of $50 except that on and after September 3, 1958, this section shall not apply to persons required to register under subtitle E of the Code, or persons engaging in a trade or business on which a special tax is imposed by such subtitle. (b) For provisions relating to registration under sections 4101, 4412, 4455, 4722, 4753, and 4804(d), see the regulations relating to the particular tax. For regulations under section 7011, see §301.7011–1. Forfeitures property subject to forfeiture Whenever any person fraudulently claims or seeks to obtain an allowance of drawback on goods, wares, or merchandise on which no internal tax shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid, he shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of $500, at the election of the district director. provisions common to forfeitures Any property subject to forfeiture to the United States under any provision of the Code may be seized by the district director or assistant regional commissioner (alcohol, tobacco, and firearms). Upon seizure of property by the district director he shall notify the assistant regional commissioner (alcohol, tobacco, and firearms) for the region wherein the district is located who will take charge of the property and arrange for its disposal or retention under the provisions of law and regulations applicable thereto. [32 FR 15241, Nov. 3, 1967, as amended by T.D. 7188, 37 FR 12794, June 29, 1972; T.D. ATF–33, 41 FR 44038, Oct. 6, 1976] Any forfeitable property which may be seized under the provisions of the Code may, at the option of the assistant regional commissioner (alcohol, tobacco, and firearms) be delivered to the U.S. marshal of the judicial district wherein the property was seized, and remain in the care and custody and under the control of such marshal, pending the disposal thereof as provided by law. [32 FR 15241, Nov. 3, 1967, as amended by T.D. 7188, 37 FR 12794, June 29, 1972; T.D. ATF–33, 41 FR 44038, Oct. 6, 1976] For regulations relating to the disposal of perishable goods, see §172.30 of this chapter (Disposition of Seized Personal Property). For regulations relating to the forfeiture of personal property valued at $2,500 or less, see part 172 of this chapter (Disposition of Seized Personal Property). (a) Coin-operated gaming devices. For regulations relating to the disposal of coin-operated gaming devices, see §172.65 of this chapter (Disposition of Seized Personal Property). (b) Narcotics. For regulations relating to the disposal of forfeited narcotic drugs, see 21 CFR 302.56. For the disposal of forfeited marihuana, see 26 CFR (1939) 152.99 and 152.100 (Regulations under the Marihuana Tax Act of 1937, as amended). (c) Firearms. For regulations relating to the disposal of forfeited firearms or ammunition, see §178.166 of this chapter (Commerce in Firearms and Ammunition), and §179.182 of this chapter (Machine Guns, Destructive Devices, and Certain Other Firearms). [32 FR 15241, Nov. 3, 1967, as amended by T.D. 7188, 37 FR 12796, June 29, 1972] For regulations relating to the remission or mitigation of forfeitures, see part 172 of this chapter (Disposition of Seized Personal Property).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Other Offenses
§ 301.7269-1 Failure to produce records.
§ 301.7272-1 Penalty for failure to register.
§ 301.7304-1 Penalty for fraudulently claiming drawback.
§ 301.7321-1 Seizure of property.
§ 301.7322-1 Delivery of seized property to U.S. marshal.
§ 301.7324-1 Special disposition of perishable goods.
§ 301.7325-1 Personal property valued at $2,500 or less.
§ 301.7326-1 Disposal of forfeited or abandoned property in special cases.
§ 301.7327-1 Customs laws applicable.
