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Title 26, Internal Revenue CodeRelease 119-102

§6001 Notice or Regulations Requiring Records, Statements, and Special Returns

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 61 — INFORMATION AND RETURNS › Subchapter A — Returns and Records › PART I — RECORDS, STATEMENTS, AND SPECIAL RETURNS › § 6001

Last updated Aug 21, 2026|Official source

Summary

People who owe federal tax or who must collect it must keep records, file returns, and give statements when the Secretary requires them to. The Secretary can use notices or regulations to tell anyone what records or returns are needed to show whether they owe tax. For charged tips, an employer only must keep charge receipts, the records needed under section 6053(c), and copies of employee statements under section 6053(a).

Full Legal Text

Title 26, §6001

Internal Revenue Code, Source: USLM XML via OLRC

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 required 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).

Legislative History

Notes & Related Subsidiaries

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 AmendmentAmendment 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.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 6001

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102