Title 26, Internal Revenue CodeRelease 119-110
§7601 Canvass of Districts for Taxable Persons and Objects
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 78 — DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter A — Examination and Inspection › § 7601
Summary
Secretary must, when practical, send Treasury officers through each internal revenue district to find people who may owe internal revenue taxes and owners or managers of taxed items. Forcibly blocking them is punished under section 7212.
Full Legal Text
Title 26, §7601
Internal Revenue Code, Source: USLM XML via OLRC
(a)General rule
The Secretary shall, to the extent he deems it practicable, cause officers or employees of the Treasury Department to proceed, from time to time, through each internal revenue district and inquire after and concerning all persons therein who may be liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects with respect to which any tax is imposed.
(b)Penalties
For penalties applicable to forcible obstruction or hindrance of Treasury officers or employees in the performance of their duties, see section 7212.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7601
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110