Title 26 — Internal Revenue CodeRelease 119-73not60
§7342 Penalty for Refusal to Permit Entry or Examination
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter D— Miscellaneous Penalty and Forfeiture Provisions › § 7342
Summary
A building owner or manager who blocks a Treasury officer acting under section 7606 from entering or inspecting taxable items must pay $500 for each refusal.
Full Legal Text
Title 26, §7342
Internal Revenue Code — Source: USLM XML via OLRC
Any owner of any building or place, or person having the agency or superintendence of the same, who refuses to admit any officer or employee of the Treasury Department acting under the authority of section 7606 (relating to entry of premises for examination of taxable articles) or refuses to permit him to examine such article or articles, shall, for every such refusal, forfeit $500.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7342
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60