26 U.S.C. § 7605 — Time and place of examination

Page 3978 TITLE 26—INTERNAL REVENUE CODE § 7605 magistrate judge to hear the application, and, if satisfactory proof is made, to issue an attach- ment, directed to some proper officer, for the ar- rest of such person, and upon his being brought before him to proceed to a hearing of the case; and upon such hearing the judge or the United States magistrate judge shall have power to make such order as he shall deem proper, not in- consistent with the law for the punishment of contempts, to enforce obedience to the require- ments of the summons and to punish such per- son for his default or disobedience. (c) Cross references (1) Authority to issue orders, processes, and judgments For authority of district courts generally to en- force the provisions of this title, see section 7402. (2) Penalties For penalties applicable to violation of section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602, see section 7210. (Aug. 16, 1954, ch. 736, 68A Stat. 902; Apr. 2, 1956, ch. 160, § 4(i), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(d)(4), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(4), June 21, 1965, 79 Stat. 139; Pub. L. 90–578, title IV, § 402(b)(2), Oct. 17, 1968, 82 Stat. 1118; Pub. L. 91–258, title II, § 207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–530, § 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95–599, title V, § 505(c)(5), (6), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96–223, title II, § 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97–424, title V, § 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G), July 18, 1984, 98 Stat. 1007; Pub. L. 99–514, title XVII, § 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. L. 100–647, title I, § 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577; Pub. L. 101–650, title III, § 321, Dec. 1, 1990, 104 Stat. 5117.) Editorial Notes AMENDMENTS 1988—Subsecs. (b), (c)(2). Pub. L. 100–647, § 1017(c)(12), made technical correction to language of Pub. L. 99–514, § 1703(e)(2)(G), see 1986 Amendment note below. Pub. L. 100–647, § 1017(c)(9), substituted ‘‘6421(g)(2)’’ for ‘‘6421(f)(2)’’. 1986—Subsecs. (b), (c)(2). Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12), substituted ‘‘6427(j)(2)’’ for ‘‘6427(i)(2)’’. 1984—Subsecs. (b), (c)(2). Pub. L. 98–369 substituted ‘‘6427(i)(2)’’ for ‘‘6427(h)(2)’’. 1983—Subsecs. (b), (c)(2). Pub. L. 97–424 struck out ‘‘6424(d)(2),’’ after ‘‘6421(f)(2),’’. 1980—Subsecs. (b), (c)(2). Pub. L. 96–223 substituted ‘‘6427(h)(2)’’ for ‘‘6427(g)(2)’’. 1978—Subsec. (b). Pub. L. 95–599, § 505(c)(5), sub- stituted ‘‘6427(g)(2)’’ for ‘‘6427(f)(2)’’. Subsec. (c)(2). Pub. L. 95–599, § 505(c)(6), substituted ‘‘6427(g)(2)’’ for ‘‘6427(e)(2)’’. 1976—Subsec. (b). Pub. L. 94–530 substituted ‘‘6427(f)(2)’’ for ‘‘6427(e)(2)’’. Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. 1970—Subsecs. (b), (c). Pub. L. 91–258 inserted ref- erences to section 6427(e)(2). 1965—Subsecs. (b), (c). Pub. L. 89–44 inserted ref- erences to section 6424(d)(2). 1956—Subsecs. (b), (c). Act Apr. 2, 1956, inserted ref- erences to section 6420(e)(2). Act June 29, 1956, inserted references to section 6421(f)(2). Statutory Notes and Related Subsidiaries CHANGE OF NAME ‘‘United States magistrate judge’’ and ‘‘magistrate judge’’ substituted for ‘‘United States magistrate’’ and ‘‘magistrate’’, respectively, wherever appearing in sub- sec. (b) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure. Previously, ‘‘United States magistrate’’ and ‘‘magistrate’’ substituted for ‘‘United States commissioner’’ and ‘‘commissioner’’, respec- tively, pursuant to Pub. L. 90–578. See chapter 43 (§ 631 et seq.) of Title 28. EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99–514 applicable to gasoline removed (as defined in section 4082 of this title as amended by section 1703 of Pub. L. 99–514) after Dec. 31, 1987, see section 1703(h) of Pub. L. 99–514, set out as a note under section 4081 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 effective Aug. 1, 1984, see section 911(e) of Pub. L. 98–369, set out as a note under section 6427 of this title. EFFECTIVE DATE OF 1983 AMENDMENT Amendment by Pub. L. 97–424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97–424, set out as a note under section 34 of this title. EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96–223 effective Jan. 1, 1979, see section 232(h)(2) of Pub. L. 96–223, set out as a note under section 6427 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–599 effective Jan. 1, 1979, see section 505(d) of Pub. L. 95–599, set out as a note under section 6427 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94–530 effective Oct. 1, 1976, see section 1(d) of Pub. L. 94–530, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89–44 effective Jan. 1, 1966, see section 701(a)(1), (2), of Pub. L. 89–44, set out as a note under section 4161 of this title. EFFECTIVE DATE OF 1956 AMENDMENT Amendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title. § 7605. Time and place of examination (a) Time and place The time and place of examination pursuant to the provisions of section 6420(e)(2), 6421(g)(2), Page 3979 TITLE 26—INTERNAL REVENUE CODE § 7605 6427(j)(2), or 7602 shall be such time and place as may be fixed by the Secretary and as are reason- able under the circumstances. In the case of a summons under authority of paragraph (2) of section 7602, or under the corresponding author- ity of section 6420(e)(2), 6421(g)(2), or 6427(j)(2), the date fixed for appearance before the Sec- retary shall not be less than 10 days from the date of the summons. (b) Restrictions on examination of taxpayer No taxpayer shall be subjected to unnecessary examination or investigations, and only one in- spection of a taxpayer’s books of account shall be made for each taxable year unless the tax- payer requests otherwise or unless the Sec- retary, after investigation, notifies the taxpayer in writing that an additional inspection is nec- essary. (c) Cross reference For provisions restricting church tax inquiries and examinations, see section 7611. (Aug. 16, 1954, ch. 736, 68A Stat. 902; Apr. 2, 1956, ch. 160, § 4(i), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(d)(4), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(4), June 21, 1965, 79 Stat. 139; Pub. L. 91–172, title I, § 121(f), Dec. 30, 1969, 83 Stat. 548; Pub. L. 91–258, title II, § 207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–530, § 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95–599, title V, § 505(c)(5), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96–223, title II, § 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97–424, title V, § 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G), title X, § 1033(c)(1), July 18, 1984, 98 Stat. 1007, 1039; Pub. L. 99–514, title XVII, § 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. L. 100–647, title I, § 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577.) Editorial Notes AMENDMENTS 1988—Subsec. (a). Pub. L. 100–647, § 1017(c)(12), made technical correction to language of Pub. L. 99–514, § 1703(e)(2)(G), see 1986 Amendment note below. Pub. L. 100–647, § 1017(c)(9), substituted ‘‘6421(g)(2)’’ for ‘‘6421(f)(2)’’ in two places. 1986—Subsec. (a). Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12), substituted ‘‘6427(j)(2)’’ for ‘‘6427(i)(2)’’ in two places. 1984—Subsec. (a). Pub. L. 98–369, § 911(d)(2)(G), sub- stituted ‘‘6427(i)(2)’’ for ‘‘6427(h)(2)’’ in two places. Subsec. (c). Pub. L. 98–369, § 1033(c)(1), amended sub- sec. (c) generally, substituting a cross reference relat- ing to church tax inquiries for provisions relating to church tax inquiries. 1983—Subsec. (a). Pub. L. 97–424 struck out ‘‘6424(d)(2),’’ after ‘‘6421(f)(2),’’ wherever appearing. 1980—Subsec. (a). Pub. L. 96–223 substituted ‘‘6427(h)(2)’’ for ‘‘6427(g)(2)’’ wherever appearing. 1978—Subsec. (a). Pub. L. 95–599 substituted ‘‘6427(g)(2)’’ for ‘‘6427(f)(2)’’ wherever appearing. 1976—Subsec. (a). Pub. L. 94–530 substituted ‘‘6427(f)(2)’’ for ‘‘6427(e)(2)’’ wherever appearing. Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Subsecs. (b), (c). Pub. L. 94–455 struck out ‘‘or his del- egate’’ after ‘‘Secretary’’. 1970—Subsec. (a). Pub. L. 91–258 inserted references to section 6427(e)(2). 1969—Subsec. (c). Pub. L. 91–172 added subsec. (c). 1965—Subsec. (a). Pub. L. 89–44 inserted references to section 6424(d)(2). 1956—Subsec. (a). Act June 29, 1956, inserted ref- erences to section 6421(f)(2). Act Apr. 2, 1956, inserted references to section 6420(e)(2) in second sentence. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99–514 applicable to gasoline removed (as defined in section 4082 of this title as amended by section 1703 of Pub. L. 99–514) after Dec. 31, 1987, see section 1703(h) of Pub. L. 99–514, set out as a note under section 4081 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by section 911(d)(2)(G) of Pub. L. 98–369 effective Aug. 1, 1984, see section 911(e) of Pub. L. 98–369, set out as a note under section 6427 of this title. Amendment by section 1033(c)(1) of Pub. L. 98–369 ap- plicable with respect to inquiries and examinations be- ginning after Dec. 31, 1984, see section 1033(d) of Pub. L. 98–369, set out as an Effective Date note under section 7611 of this title. EFFECTIVE DATE OF 1983 AMENDMENT Amendment by Pub. L. 97–424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97–424, set out as a note under section 34 of this title. EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96–223 effective Jan. 1, 1979, see section 232(h)(2) of Pub. L. 96–223, set out as a note under section 6427 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–599 effective Jan. 1, 1979, see section 505(d) of Pub. L. 95–599, set out as a note under section 6427 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94–530 effective Oct. 1, 1976, see section 1(d) of Pub. L. 94–530, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 121(g) of Pub. L. 91–172, set out as a note under section 511 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89–44 effective Jan. 1, 1966, see section 701(a)(1), (2), of Pub. L. 89–44, set out as a note under section 4161 of this title. EFFECTIVE DATE OF 1956 AMENDMENT Amendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title. REGULATIONS Pub. L. 100–647, title VI, § 6228(b), Nov. 10, 1988, 102 Stat. 3732, provided that: ‘‘The Secretary of the Treas- ury or the Secretary’s delegate shall issue regulations 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