# 26 U.S.C. § 6001: Notice or regulations requiring records, statements, and special returns Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6001(a)(1). 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). ## Regulations - [Treas. Reg. § 1.6001-1](/26/reg/1.6001-1.md): Records. (interprets § 6001) - [Treas. Reg. § 1.6001-2](/26/reg/1.6001-2.md): Returns. (interprets § 6001) - [Treas. Reg. § 20.6001-1](/26/reg/20.6001-1.md): Persons required to keep records and render statements. (interprets § 6001) - [Treas. Reg. § 25.6001-1](/26/reg/25.6001-1.md): Records required to be kept. (interprets § 6001) - [Treas. Reg. § 28.6001-1](/26/reg/28.6001-1.md): Records required to be kept. (interprets § 6001) - [Treas. Reg. § 31.6001-1](/26/reg/31.6001-1.md): Records in general. (interprets § 6001) - [Treas. Reg. § 31.6001-2](/26/reg/31.6001-2.md): Additional records under Federal Insurance Contributions Act. (interprets § 6001) - [Treas. Reg. § 31.6001-3](/26/reg/31.6001-3.md): Additional records under Railroad Retirement Tax Act. (interprets § 6001) - [Treas. Reg. § 31.6001-4](/26/reg/31.6001-4.md): Additional records under Federal Unemployment Tax Act. (interprets § 6001) - [Treas. Reg. § 31.6001-5](/26/reg/31.6001-5.md): Additional records in connection with collection of income tax at source on wages. (interprets § 6001) - [Treas. Reg. § 31.6001-6](/26/reg/31.6001-6.md): Notice by district director requiring returns, statements, or the keeping of records. (interprets § 6001) - [Treas. Reg. § 41.6001-1](/26/reg/41.6001-1.md): Records. (interprets § 6001) - [Treas. Reg. § 41.6001-2](/26/reg/41.6001-2.md): Proof of payment for State registration purposes. (interprets § 6001) - [Treas. Reg. § 41.6001-3](/26/reg/41.6001-3.md): Proof of payment for entry into the United States. (interprets § 6001) - [Treas. Reg. § 44.6001-1](/26/reg/44.6001-1.md): Record requirements. (interprets § 6001) - [Treas. Reg. § 53.6001-1](/26/reg/53.6001-1.md): Notice or regulations requiring records, statements, and special returns. (interprets § 6001) - [Treas. Reg. § 55.6001-1](/26/reg/55.6001-1.md): Notice or regulations requiring records, statements, and special returns. (interprets § 6001) - [Treas. Reg. § 56.6001-1](/26/reg/56.6001-1.md): Notice or regulations requiring records, statements, and special returns. (interprets § 6001) - [Treas. Reg. § 58.6001-1](/26/reg/58.6001-1.md): Notice or regulations requiring records, statements, and special returns. (interprets § 6001) - [Treas. Reg. § 156.6001-1](/26/reg/156.6001-1.md): Notice or regulations requiring records, statements, and special returns. (interprets § 6001) - [Treas. Reg. § 157.6001-1](/26/reg/157.6001-1.md): Records, statements, and special returns. (interprets § 6001) - [Treas. Reg. § 301.6001-1](/26/reg/301.6001-1.md): Notice or regulations requiring records, statements, and special returns. (interprets § 6001) ## Forms named in the regulations - [Form 2290](https://www.irs.gov/pub/irs-pdf/f2290.pdf) - [Form 708](https://www.irs.gov/pub/irs-pdf/f708.pdf) - [Form 712](https://www.irs.gov/pub/irs-pdf/f712.pdf) - [Form W-4](https://www.irs.gov/pub/irs-pdf/fw4.pdf) ## Final rules - [90 FR 3376](https://www.federalregister.gov/documents/2025/01/14/2025-00284/guidance-under-section-2801-regarding-the-imposition-of-tax-on-certain-gifts-and-bequests-from) (2025): Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates - [89 FR 55045](https://www.federalregister.gov/documents/2024/07/03/2024-14426/excise-tax-on-repurchase-of-corporate-stock-procedure-and-administration) (2024): Excise Tax on Repurchase of Corporate Stock-Procedure and Administration - [79 FR 64313](https://www.federalregister.gov/documents/2014/10/29/2014-25558/highway-use-tax-sold-vehicles-and-electronic-filing-taxable-period-beginning-july-1-2011) (2014): Highway Use Tax; Sold Vehicles and Electronic Filing; Taxable Period Beginning July 1, 2011 - [76 FR 43121](https://www.federalregister.gov/documents/2011/07/20/2011-18244/highway-use-tax-filing-and-payment-for-taxable-period-beginning-july-1-2011) (2011): Highway Use Tax; Filing and Payment for Taxable Period Beginning July 1, 2011 - [69 FR 41192](https://www.federalregister.gov/documents/2004/07/08/04-15124/excise-tax-relating-to-structured-settlement-factoring-transactions) (2004): Excise Tax Relating to Structured Settlement Factoring Transactions - [65 FR 17149](https://www.federalregister.gov/documents/2000/03/31/00-7351/kerosene-tax-aviation-fuel-tax-taxable-fuel-measurement-and-reporting-tax-on-heavy-trucks-and) (2000): Kerosene Tax; Aviation Fuel Tax; Taxable Fuel Measurement and Reporting; Tax on Heavy Trucks and Trailers; Highway Vehicle Use Tax ## Leading cases - [United States v. Fior D'Italia, Inc., 536 U.S. 238 (2002)](https://www.courtlistener.com/opinion/121155/united-states-v-fior-ditalia-inc/) - [Webb v. Commissioner, 394 F.2d 366 (5th Cir. 1968)](https://www.courtlistener.com/opinion/280043/bolen-webb-and-cornelia-webb-v-commissioner-of-internal-revenue/) ## Connections Cites: § 6053 Reporting of tips Cited by: § 4403 Record requirements; § 6033 Returns by exempt organizations Derived from: 1939 § 51; 1939 § 51(a); 1939 § 54(a)-(b); 1939 § 821(d); 1939 § 1007; 1939 § 1720; 1939 § 1835; 1939 § 1928; 1939 § 2302; 1939 § 2303; 1939 § 2322; 1939 § 2324; 1939 § 2352; 1939 § 2555; 1939 § 2569(d); 1939 § 2594(a); 1939 § 2653(b); 1939 § 2709; 1939 § 2724; 1939 § 3220; 1939 § 3233; 1939 § 3603 ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 731 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834 - 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2878 - 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 605