Title 26, Internal Revenue CodeRelease 119-102

§5558 Authority of Enforcement Officers

Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter I — Miscellaneous General Provisions › § 5558

Last updated Aug 21, 2026|Official source

Summary

Find rules about the powers of IRS officers who enforce tax laws elsewhere in the tax code.

Full Legal Text

Title 26, §5558

Internal Revenue Code, Source: USLM XML via OLRC

For provisions relating to the authority of internal revenue enforcement officers, see section 7608.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5558

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102