26 U.S.C. § 7607 — Untitled legal text

Page 3980 TITLE 26—INTERNAL REVENUE CODE § 7606 to implement subsection (a) of section 7605 of the 1986 Code (relating to time and place of examination) within 1 year after the date of the enactment of this Act [Nov. 10, 1988].’’ § 7606. Entry of premises for examination of tax- able objects (a) Entry during day The Secretary may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of ex- amining said articles or objects. (b) Entry at night When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties. (c) Penalties For penalty for refusal to permit entry or exam- ination, see section 7342. (Aug. 16, 1954, ch. 736, 68A Stat. 903; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. [§ 7607. Repealed. Pub. L. 98–473, title II, § 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98–573, title II, § 213(b)(1), Oct. 30, 1984, 98 Stat. 2988] 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, war- rants, etc. Another section 7607 was renumbered section 7613 of this title. Statutory Notes and Related Subsidiaries 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, Cus- toms Duties. § 7608. Authority of internal revenue enforce- ment officers (a) Enforcement of subtitle E and other laws per- taining to liquor, tobacco, and firearms Any investigator, agent, or other internal rev- enue officer by whatever term designated, whom the Secretary charges with the duty of enforcing any of the criminal, seizure, or forfeiture provi- sions of subtitle E or of any other law of the United States pertaining to the commodities subject to tax under such subtitle for the en- forcement of which the Secretary is responsible, may— (1) carry firearms; (2) execute and serve search warrants and ar- rest warrants, and serve subpoenas and sum- monses 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 commit- ting, such felony; and (4) in respect to the performance of such duty, make seizures of property subject to for- feiture to the United States. (b) Enforcement of laws relating to internal rev- enue other than subtitle E (1) Any criminal investigator of the Intel- ligence 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 provi- sions of law relating to internal revenue for the enforcement of which the Secretary is respon- sible, or any other law for which the Secretary has delegated investigatory authority to the In- ternal Revenue Service, is, in the performance of his duties, authorized to perform the func- tions described in paragraph (2). (2) The functions authorized under this sub- section to be performed by an officer referred to in paragraph (1) are— (A) to execute and serve search warrants and arrest warrants, and serve subpoenas and sum- monses issued under authority of the United States; (B) to make arrests without warrant for any offense against the United States relating to the internal revenue laws committed in his presence, or for any felony cognizable under such laws if he has reasonable grounds to be- lieve that the person to be arrested has com- mitted or is committing any such felony; and (C) to make seizures of property subject to forfeiture under the internal revenue laws. (c) Rules relating to undercover operations (1) Certification required for exemption of un- dercover operations from certain laws With respect to any undercover investiga- tive operation of the Internal Revenue Service (hereinafter in this subsection referred to as the ‘‘Service’’) which is necessary for the de- tection and prosecution of offenses under the internal revenue laws, any other criminal pro- visions of law relating to internal revenue, or any other law for which the Secretary has del- egated investigatory authority to the Internal Revenue Service— (A) sums authorized to be appropriated for the Service may be used— (i) to purchase property, buildings, and other facilities, and to lease space, within the United States, the District of Colum- bia, and the territories and possessions of the United States without regard to— (I) sections 1341 and 3324 of title 31, United States Code, (II) sections 6301(a) and (b)(1)–(3) and 6306 of title 41, United States Code, (III) chapter 45 of title 41, United States Code, (IV) section 8141 of title 40, United States Code, and (V) section 3901 of title 41, United States Code, and