---
kind: "section"
citation: "26 U.S.C. § 6001"
title: "26"
title_heading: "Internal Revenue Code"
number: "6001"
heading: "Notice or regulations requiring records, statements, and special returns"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6001"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 61 — Information and Returns"
  - "Subchapter A — Returns and Records"
  - "Part I — Records, Statements, and Special Returns"
---

# §6001. Notice or regulations requiring records, statements, and special returns


Every [person](/usc/26/7701.md?p=a-1) 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](/usc/26/7701.md?p=a-11-B) may from time to time prescribe. Whenever in the judgment of the [Secretary](/usc/26/7701.md?p=a-11-B) it is necessary, he may require any [person](/usc/26/7701.md?p=a-1), by notice served upon such [person](/usc/26/7701.md?p=a-1) or by regulations, to make such returns, render such statements, or keep such records, as the [Secretary](/usc/26/7701.md?p=a-11-B) deems sufficient to show whether or not such [person](/usc/26/7701.md?p=a-1) 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)](/usc/26/6053.md?p=c), and copies of statements furnished by [employees](/usc/26/7701.md?p=a-20) under [section 6053(a)](/usc/26/6053.md?p=a).


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 731; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–600, title V, § 501(a), Nov. 6, 1978, 92 Stat. 2878; Pub. L. 97–248, title III, § 314(d), Sept. 3, 1982, 96 Stat. 605.)

## Notes

### 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 Amendment

Amendment 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.”