CFR > Title 27 > Chapter II > Subchapter B > Part 479 > Subpart K CFR > Title 27 > Chapter II > Subchapter B > Part 479 > Subpart K – Examination of Books and Records Current as of: 2024 | Check for updates | Other versions § 479.151 Failure to make returns: Substitute returns § 479.152 Penalties (records and returns) Have a question?Click here to chat with a criminal defense lawyer and protect your rights. Ask a question, get an answer ASAP!