# 27 C.F.R. § 70.30 (2026): Time and place of examination

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_30

## Section

- **Citation:** 27 C.F.R. § 70.30 (2026)
- **Heading:** Time and place of examination
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 70: PROCEDURE AND ADMINISTRATION / Subpart C: Discovery of Liability and Enforcement of Laws / § 70.30: § 70.30   Time and place of examination.

## Text

(a)
Time and place.
The time and place of examination pursuant to the provisions of 26 U.S.C. 7602 must be such time and place as may be fixed by an appropriate TTB officer and as are reasonable under the circumstances. The date fixed for appearance shall not be less than 10 days from the date of the summons.
(b)
Restrictions on examination of taxpayer.
No taxpayer is to be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless an authorized internal revenue or an appropriate TTB officer, after investigation, notifies the taxpayer in writing that an additional inspection is necessary.
(68A Stat. 902, as amended (26 U.S.C. 7605))
[T.D. ATF-450, 66 FR 29023, May 29, 2001]

## Nearby sections

- [27 C.F.R. § 70.21 (2026) § 70.21   Canvass for taxable persons and objects.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_21.md)
- [27 C.F.R. § 70.22 (2026) § 70.22   Examination of books and witnesses.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_22.md)
- [27 C.F.R. § 70.23 (2026) § 70.23   Service of summonses.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_23.md)
- [27 C.F.R. § 70.24 (2026) § 70.24   Enforcement of summonses.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_24.md)
- [27 C.F.R. § 70.25 (2026) § 70.25   Special procedures for third-party summonses.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_25.md)
- [27 C.F.R. § 70.26 (2026) § 70.26   Third-party recordkeepers.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_26.md)
- [27 C.F.R. § 70.27 (2026) § 70.27   Right to intervene; right to institute a proceeding to quash.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_27.md)
- [27 C.F.R. § 70.28 (2026) § 70.28   Summonses excepted from 26 U.S.C. 7609 procedures.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_28.md)
- [27 C.F.R. § 70.29 (2026) § 70.29   Suspension of statutes of limitations.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_29.md)
- [27 C.F.R. § 70.30 (2026) § 70.30   Time and place of examination.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_30.md)
- [27 C.F.R. § 70.31 (2026) § 70.31   Entry of premises for examination of taxable objects.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_31.md)
- [27 C.F.R. § 70.32 (2026) § 70.32   Examination of records and objects.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_32.md)
- [27 C.F.R. § 70.33 (2026) § 70.33   Authority of enforcement officers of the Bureau.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_33.md)
- [27 C.F.R. § 70.34 (2026) § 70.34   Listing by appropriate TTB officers of taxable objects owned by nonresidents.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_34.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_30. Check the current official text before relying on it. Not legal advice.