26 U.S.C. § 6001 — Notice or regulations requiring records,

Page 3294 TITLE 26—INTERNAL REVENUE CODE § 6001 1 Section numbers editorially supplied. Editorial Notes AMENDMENTS 1980—Pub. L. 96–589, § 6(g)(3)(E), Dec. 24, 1980, 94 Stat. 3410, substituted ‘‘Jeopardy, receiverships, etc.’’ for ‘‘Jeopardy, bankruptcy and receiverships’’ in item for chapter 70. CHAPTER 61—INFORMATION AND RETURNS Subchapter Sec.1 A. Returns and records .............................. 6001 B. Miscellaneous provisions ....................... 6101 Subchapter A—Returns and Records Part I. Records, statements, and special returns. II. Tax returns or statements. III. Information returns. IV. Signing and verifying of returns and other documents. V. Time for filing returns and other documents. VI. Extension of time for filing returns. VII. Place for filing returns or other documents. VIII. Designation of income tax payments to Presi- dential Election Campaign Fund. Editorial Notes AMENDMENTS 1966—Pub. L. 89–809, title III, § 302(b), Nov. 13, 1966, 80 Stat. 1588, added item VIII. PART I—RECORDS, STATEMENTS, AND SPECIAL RETURNS Sec. 6001. Notice or regulations requiring records, statements, and special returns. § 6001. Notice or regulations requiring records, statements, and special returns Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe. Whenever in the judgment of the Secretary it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records, as the Secretary deems sufficient to show whether or not such person is liable for tax under this title. The only records which an employer shall be re- quired to keep under this section in connection with charged tips shall be charge receipts, records necessary to comply with section 6053(c), and copies of statements furnished by employees under section 6053(a). (Aug. 16, 1954, ch. 736, 68A Stat. 731; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–600, title V, § 501(a), Nov. 6, 1978, 92 Stat. 2878; Pub. L. 97–248, title III, § 314(d), Sept. 3, 1982, 96 Stat. 605.) Editorial Notes AMENDMENTS 1982—Pub. L. 97–248 inserted ‘‘, records necessary to comply with section 6053(c),’’ after ‘‘charge receipts’’. 1978—Pub. L. 95–600 inserted provision at end relating to only records which an employer shall be required to keep in connection with charged tips. 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1982 AMENDMENT Amendment by Pub. L. 97–248 applicable to calendar years beginning after Dec. 31, 1982, see section 314(e) of Pub. L. 97–248, set out as a note under section 6053 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Pub. L. 95–600, title V, § 501(c), Nov. 6, 1978, 92 Stat. 2878, provided that: ‘‘The amendments made by this section [amending this section and section 6041 of this title] shall apply to payments made after December 31, 1978.’’ PART II—TAX RETURNS OR STATEMENTS Subpart A. General requirement. B. Income tax returns. C. Estate and gift tax returns. D. Miscellaneous provisions. Editorial Notes AMENDMENTS 2010—Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300, amended analysis to read as if amend- ment by Pub. L. 107–16, § 542(b)(5)(B), had never been en- acted. See 2001 Amendment note below. 2001—Pub. L. 107–16, title V, § 542(b)(5)(B), June 7, 2001, 115 Stat. 84, substituted ‘‘Returns relating to transfers during life or at death’’ for ‘‘Estate and gift tax re- turns’’ in item for subpart C. SUBPART A—GENERAL REQUIREMENT Sec. 6011. General requirement of return, statement, or list. § 6011. General requirement of return, statement, or list (a) General rule When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return or state- ment according to the forms and regulations prescribed by the Secretary. Every person re- quired to make a return or statement shall in- clude therein the information required by such forms or regulations. (b) Identification of taxpayer The Secretary is authorized to require such in- formation with respect to persons subject to the taxes imposed by chapter 21 or chapter 24 as is necessary or helpful in securing proper identi- fication of such persons. (c) Returns, etc., of DISCS and former DISCS and former FSC’s (1) Records and information A DISC, former DISC, or former FSC (as de- fined in section 922 as in effect before its re- peal by the FSC Repeal and Extraterritorial Income Exclusion Act of 2000) shall for the taxable year—