# 27 CFR § 70.23: Service of summonses

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-70.23

## Section

- **Citation:** 27 CFR § 70.23
- **Heading:** Service of summonses
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURES AND PRACTICES > PART 70—PROCEDURE AND ADMINISTRATION > Subpart C—Discovery of Liability and Enforcement of Laws > Examination and Inspection

## Text

(a) In general. A summons issued under 26 U.S.C. 7602 shall be served by an attested copy delivered in hand to the person to whom it is directed, or left at his last and usual place of abode. The certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records, or other data, it shall be sufficient if such books, papers, records, or other data are described with reasonable certainty.
(b) Persons who may serve summonses. Any appropriate TTB officer may serve a summons issued under 26 U.S.C. 7602.
(68A Stat. 902, as amended (26 U.S.C. 7603); 26 U.S.C. 7805 (68A Stat. 917), 27 U.S.C. 205 (49 Stat. 981 as amended), 18 U.S.C. 926 (82 Stat. 959), and sec. 38, Arms Export Control Act (22 U.S.C. 2778, 90 Stat. 744), 27 U.S.C. 205, 22 U.S.C. 2778, 26 U.S.C. 7602, and 5 U.S.C. 301)
[T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, as amended by T.D. ATF-48, 43 FR 13531, Mar. 31, 1978; T.D. ATF-201, 50 FR 12533, Mar. 29, 1985; T.D. ATF-249, 52 FR 5961, Feb. 27, 1987; T.D. ATF-301, 55 FR 47608, Nov. 14, 1990; T.D. ATF-450, 66 FR 29023, May 29, 2001]

## Nearby sections

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

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-70.23. Check the current official text before relying on it. Not legal advice.