27 CFR § 46.272 - Issuance of summons.
§ 46.272 Issuance of summons.
Appropriate TTB officers can issue summonses when there is no referral to the Justice Department under the authority stated in § 70.22 of this chapter. The summons will state a place and time for such items or person to appear. TTB will issue a summons to require:
(a) Any books of account or other data pertaining to liability for floor stocks tax;
(b) Any person liable for the floor stocks tax or having possession of books of account or other data; and
(c) Any other appropriate person in connection with the books or tax liability.