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26 U.S.C. § 7613 — Cross references
Federal law — U.S. Code and appendices · legal_authorities
**(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.
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Source file: Laws/federal/codes/united-states-code/title-26/section-7613-cross-references--40a8ff0524.md
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Source location: Title 26, Chapter 78, § 7613; chapter-078-discovery-of-liability-and-enforcement-of-title.md
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**(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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate of tax**
(1) **General** — There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
(2) **Products containing distilled spirits** — All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits.
(3) **Wines containing more than 24 percent alcohol by volume** — Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits.
(4) **Distilled spirits withdrawn free of tax** — Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax.
(5) **Denatured distilled spirits or articles** — Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the dena
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** For purposes of this subchapter—
(1) The term “import” means, with respect to any article, any bringing in or introduction of such article into any area (whether or not such bringing in or introduction constitutes an importation within the meaning of the tariff laws of the United States).
(2) The term “customs territory of the United States” has the meaning assigned to such term by general note 2 of the Harmonized Tariff Schedule of the United States.
**(b)** Each term defined in [section 802 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title21-section802&num=0&edition=prelim) shall have the same meaning for purposes of this subchapter as such term has for purposes of subchapter I.
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added July 18, 1956, ch. 629, title I, § 104(a), 70 Stat. 570; amended Oct. 27, 1970, Pub. L. 91–513, title III, § 1102(g)(1), 84 Stat. 1292, set forth additional authority for Bureau of Customs with respect to firearms, warrants, etc.
Another section 7607 was renumbered [section 7613 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7613&num=0&edition=prelim).
#### Effective Date of Repeal
Repeal effective Oct. 15, 1984, see section 214(e) of Pub. L. 98–573, set out as an Effective Date of 1984 Amendment note under [section 1304 of Title 19](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1304&num=0&edition=prelim), Customs Duties.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Enforcement of subtitle E and other laws pertaining to liquor, tobacco, and firearms** Any investigator, agent, or other internal revenue officer by whatever term designated, whom the Secretary charges with the duty of enforcing any of the criminal, seizure, or forfeiture provisions of subtitle E or of any other law of the United States pertaining to the commodities subject to tax under such subtitle for the enforcement of which the Secretary is responsible, may—
(1) carry firearms;
(2) execute and serve search warrants and arrest warrants, and serve subpoenas and summonses issued under authority of the United States;
(3) in respect to the performance of such duty, make arrests without warrant for any offense against the United States committed in his presence, or for any felony cognizable under the laws of the United States if he has reasonable grounds to believe that the person to be arrested has committed, or is committing, such felony; and
(4) in respect to the performance of such duty, make seizures of property subject to forfeiture to the United States.
**(b) Enforcement of laws relating to internal revenue other than subtitle E**
(1) Any criminal investigator of the Intelligence Division of the Internal Revenue Service whom the Secretary charges with the duty of enforcing any of the criminal provisions of the internal revenue laws, any other criminal provisions of law relating to internal revenue for the enforcement of which the Secretary is responsible, or any other law for which the Secretary has delegated investigatory authority to the Internal Revenue Service, is, in the performance of his duties, authorized to perform the functions described in paragraph (2).
(2) The functions authorized under this subsection to be performed by an officer referr
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Notice**
(1) **In general** — If any summons to which this section applies requires the giving of testimony on or relating to, the production of any portion of records made or kept on or relating to, or the production of any computer software source code (as defined in 7612(d)(2)) with respect to, any person (other than the person summoned) who is identified in the summons, then notice of the summons shall be given to any person so identified within 3 days of the day on which such service is made, but no later than the 23rd day before the day fixed in the summons as the day upon which such records are to be examined. Such notice shall be accompanied by a copy of the summons which has been served and shall contain an explanation of the right under subsection (b)(2) to bring a proceeding to quash the summons.
(2) **Sufficiency of notice** — Such notice shall be sufficient if, on or before such third day, such notice is served in the manner provided in section 7603 (relating to service of summons) upon the person entitled to notice, or is mailed by certified or registered mail to the last known address of such person, or, in the absence of a last known address, is left with the person summoned. If such notice is mailed, it shall be sufficient if mailed to the last known address of the person entitled to notice or, in the case of notice to the Secretary under section 6903 of the existence of a fiduciary relationship, to the last known address of the fiduciary of such person, even if such person or fiduciary is then deceased, under a legal disability, or no longer in existence.
(3) **Nature of summons** — Any summons to which this subsection applies (and any summons in aid of collection described in subsection (c)(2)(D)) shall identify the taxpayer to whom the summo
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Restrictions on inquiries**
(1) **In general** — The Secretary may begin a church tax inquiry only if—
(A) the reasonable belief requirements of paragraph (2), and
(B) the notice requirements of paragraph (3), have been met.
(2) **Reasonable belief requirements** — The requirements of this paragraph are met with respect to any church tax inquiry if an appropriate high-level Treasury official reasonably believes (on the basis of facts and circumstances recorded in writing) that the church—
(A) may not be exempt, by reason of its status as a church, from tax under section 501(a), or
(B) may be carrying on an unrelated trade or business (within the meaning of section 513) or otherwise engaged in activities subject to taxation under this title.
(3) **Inquiry notice requirements**
(A) *In general* — The requirements of this paragraph are met with respect to any church tax inquiry if, before beginning such inquiry, the Secretary provides written notice to the church of the beginning of such inquiry.
(B) *Contents of inquiry notice* — The notice required by this paragraph shall include—
(i) an explanation of—
(I) the concerns which gave rise to such inquiry, and
(II) the general subject matter of such inquiry, and
(ii) a general explanation of the applicable—
(I) administrative and constitutional provisions with respect to such inquiry (including the right to a conference with the Secretary before any examination of church records), and
(II) provisions of this title which authorize such inquiry or which may be otherwise involved in such inquiry.
**(b) Restrictions on examinations**
(1) **In general** — The Secretary may begin a church tax examination only if the requirements of paragraph (2) have been met and s
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7611
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** For purposes of this title—
(1) except as provided in subsection (b), no summons may be issued under this title, and the Secretary may not begin any action under section 7604 to enforce any summons to produce or analyze any tax-related computer software source code; and
(2) any software and related materials which are provided to the Secretary under this title shall be subject to the safeguards under subsection (c).
**(b) Circumstances under which computer software source code may be provided**
(1) **In general** — Subsection (a)(1) shall not apply to any portion, item, or component of tax-related computer software source code if—
(A) the Secretary is unable to otherwise reasonably ascertain the correctness of any item on a return from—
(i) the taxpayer’s books, papers, records, or other data; or
(ii) the computer software executable code (and any modifications thereof) to which such source code relates and any associated data which, when executed, produces the output to ascertain the correctness of the item;
(B) the Secretary identifies with reasonable specificity the portion, item, or component of such source code needed to verify the correctness of such item on the return; and
(C) the Secretary determines that the need for the portion, item, or component of such source code with respect to such item outweighs the risks of unauthorized disclosure of trade secrets.
(2) **Exceptions** — Subsection (a)(1) shall not apply to—
(A) any inquiry into any offense connected with the administration or enforcement of the internal revenue laws;
(B) any tax-related computer software source code acquired or developed by the taxpayer or a related person primarily for internal use by the taxpayer or such person rather than for commerc
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7612
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Federal law — U.S. Code and appendices · legal_authorities
Page 3992
TITLE 26—INTERNAL REVENUE CODE
§ 7613
puter software source code, shall not be re-
moved from the owner’s place of business
unless the owner permits, or a court orders,
such removal;
(D) the software may not be copied except
as necessary to perform such analysis, and
the Secretary shall number all copies made
and certify in writing that no other copies
have been (or will be) made;
(E) at the end of the period during which
the software may be used under subpara-
graph (A)—
(i) the software and all copies thereof
shall be returned to the person from whom
they were obtained and any copies thereof
made under subparagraph (D) on the hard
drive of a machine or other mass storage
device shall be permanently deleted; and
(ii) the Secretary shall obtain from any
person who analyzes or otherwise had ac-
cess to such software a written certifi-
cation under penalty of perjury that all
copies and related materials have been re-
turned and that no copies were made of
them;
(F) the software may not be decompiled or
disassembled;
(G) the Secretary shall provide to the tax-
payer and the owner of any interest in such
software, as the case may be, a written
agreement, between the Secretary and any
person who is not an officer or employee of
the United States and who will analyze or
otherwise have access to such software,
which provides that such person agrees not
to—
(i) disclose such software to any person
other than persons to whom such informa-
tion could be disclosed for tax administra-
tion purposes under section 6103; or
(ii) participate for 2 years in the develop-
ment of software which is intended for a
similar purpose as the software examined;
and
(H) the software shall be treated as return
information for purposes of section 6103.
For
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