26 U.S.C. § 5113 — Investigation of claims
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 90 words · no verdicts yet
This section lets the Secretary investigate claims filed under the subpart. The Secretary may inspect relevant records, require knowledgeable people to attend, take testimony, and administer oaths.
To check whether a claim filed under this subpart is correct, the Secretary* may examine any books, papers, records, or memoranda related to matters the claim must state. The Secretary may require the claimant, the claimant's officers or employees, or any other person who knows about the matter to attend. The Secretary may take testimony about any matter covered by the claim and may administer oaths to anyone giving that testimony.
For the purpose of ascertaining the correctness of any claim filed under this subpart, the Secretary* is authorized to examine any books, papers, records, or memoranda bearing upon the matters required to be alleged in the claim, to require the attendance of the person filing the claim or of any officer or employee* of such person or the attendance of any other person having knowledge in the premises, to take testimony with reference to any matter covered by the claim, and to administer oaths to any person giving such testimony.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1346, § 5133; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; renumbered § 5113, Pub. L. 109–59, title XI, § 11125(b)(3)(A), Aug. 10, 2005, 119 Stat. 1953.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1346
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 2005Amended · Pub. L. 109-59 · 119 Stat. 1953
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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