§ 7613. Cross references

• (a) For inspection of books, papers, records, or other data in the case of—
  • (1) Wagering, see section 4423.
  • (2) Alcohol, tobacco, and firearms taxes, see subtitle E.
• (b) For provisions relating to—
  • (1) Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure.
  • (2) Issuance of search warrants with respect to subtitle E, see section 5557.
  • (3) Search warrants with respect to property used in violation of the internal revenue laws, see section 7302.