Texas Attorney General Opinion: O-6894 Page: 3 of 5
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Honorable John H. Wimters, page 3
the liabliity at law or in equity of a transferee
of the property of any person with respect to any
Federal taxes imposed upon such person, is hereby .
authorized, by any officer or employee of the Bureau
of Internal Revenue, including the field service,
designated by him for that pui poe, to' examine any
books, papers,_- r.corda, or ".memoranda" beari-g upon
such liability, and may require the attendance of
the transfer or transferee, or of any 6ff icer br
employee of such person, or the attendance f any
other"persoh having knowledge in' the premises, and-
may take his testimony with reference to the matter,
with power to administer oaths to such person or
persons." (Underscoring ours for emphasis)
The Interhal Revenue (Title 26 U.S.C.A.) par. 3633,
further provides as follows:
"(a) To enforce summons. If any persons I
summoned under the internal revenue laws to appear,
to testify, or to produce books, papers, or other
data, the district court of the United States for
the district in which such person resides shall
have juri-sdictibn by appropriate process to com-
pel such attendance, testimony, or production of
books, papers, or other data.
Paragraph 3797 of the Internal Revenue Code, (Title 26
U.S.C.A.) entitled definitions" provides that:
"(a) when used in this title, where not other-
Wise distinctly expressed or manifestly incompatible
with the intent thereof -
"(1) person. The term 'person' shall be con-
strued-tomean and include an individual, a trust
estate, partnership, company, or corporation.
"(2) Partnership and partner. The term 'part-
niership' includes a syhdicate, group, pool, Joint
venture, or other unincorporated organization,...
through or by means of which any business, financial
operation, or venture is carried on, and which is
not, within the meaning of this title, a trust or
estate ora corporation; and the term-'partner'
includes a member in such a syndicate, group, pool,
joint venture, or organization."
It should be noted that the Public WelfareAct of 1939,
repealed by the present Public Welfare Act of 1941, contained a0-6894
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-6894, text, 1945; (https://texashistory.unt.edu/ark:/67531/metapth264171/m1/3/: accessed April 25, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.