Title 26 — Internal Revenue CodeRelease 119-73not60
§6001 Notice or Regulations Requiring Records, Statements, and Special Returns
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part I— RECORDS, STATEMENTS, AND SPECIAL RETURNS › § 6001
Summary
People who owe or collect federal tax must keep records, file returns, and follow rules the Secretary sets. The Secretary can require extra records or statements to show whether someone owes tax. For charged tips, an employer only must keep charge receipts, 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
Apr 5, 2026
Release point: 119-73not60