26 U.S.C. § 6333 : US Code - Section 6333: Production of books

Search 26 U.S.C. § 6333 : US Code - Section 6333: Production of books

If a levy has been made or is about to be made on any property,
or right to property, any person having custody or control of any
books or records, containing evidence or statements relating to the
property or right to property subject to levy, shall, upon demand
of the Secretary, exhibit such books or records to the Secretary.