Title 26 — Internal Revenue CodeRelease 119-73

§6021 Listing by Secretary of Taxable Objects Owned by Nonresidents of Internal Revenue Districts

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part II— TAX RETURNS OR STATEMENTS › Subpart D— Miscellaneous Provisions › § 6021

Last updated Apr 6, 2026|Official source

Summary

If taxable articles in a district have no owner, possessor, or caretaker present there, and no required list of them has been filed, the IRS may enter the premises where the articles sit, inspect them, and make its own lists on the prescribed forms. Once signed by the Secretary, those lists count as sufficient legal lists of the articles for all purposes.

Full Legal Text

Title 26, §6021

Internal Revenue Code — Source: USLM XML via OLRC

Whenever there are in any internal revenue district any articles subject to tax, which are not owned or possessed by or under the care or control of any person within such district, and of which no list has been transmitted to the Secretary, as required by law or by regulations prescribed pursuant to law, the Secretary shall enter the premises where such articles are situated, shall make such inspection of the articles as may be necessary and make lists of the same, according to the forms prescribed. Such lists, being subscribed by the Secretary, shall be sufficient lists of such articles for all purposes.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6021

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73