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(a) Any person subject to payment of any taxes imposed by this part or responsible for collecting such taxes and paying them to the Secretary, shall keep such attestations, submit under oath such statements, file such tax returns, and meet all such requirements as the Secretary may provide by regulation.(b) The Secretary, when necessary in his/her judgment, may require by notice that any person file such tax return, submit under oath such statements, or keep such attestations as the Secretary may consider necessary to determine whether such person is or is not subject to payment of taxes under this part. History —Jan. 31, 2011, No. 1, § 2051.04, retroactive to Jan. 1, 2011.