(a) Inspection of books, papers, records, or other data 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) Search warrants 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.
