Title 26 — Internal Revenue CodeRelease 119-73not60
§7602 Examination of Books and Witnesses
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 78— DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter A— Examination and Inspection › § 7602
Summary
The IRS can look at books, papers, records, or other data and make people come in and testify under oath. The agency can do this to check a tax return, make a return if none was filed, find who owes tax, collect taxes, or investigate crimes tied to tax laws. The IRS may contact people other than the taxpayer about the taxpayer’s tax only during a named period of not more than 1 year, and the taxpayer must be told about that period at least 45 days before it starts unless the IRS says otherwise. The IRS must give the taxpayer a list of who was contacted during that time, and also on request. Exceptions are if the taxpayer agrees, if telling the taxpayer would hurt tax collection or cause danger to someone, or if there is a pending criminal probe. The IRS cannot issue or try to enforce a summons while a Justice Department referral is in effect (for example, when prosecution or a grand jury is being sought), and that referral ends only when the Attorney General says no prosecution will happen or the case is finally decided. The IRS must have a reasonable indication before using financial-status methods to find unreported income. Records obtained this way can only be shared with outside experts who are helping the IRS, and only IRS staff or its legal office may question witnesses under oath.
Full Legal Text
Title 26, §7602
Internal Revenue Code — Source: USLM XML via OLRC
(a)For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary of any person in respect of any internal revenue tax, or collecting any such liability, the Secretary is authorized—
(1)To examine any books, papers, records, or other data which may be relevant or material to such inquiry;
(2)To summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the Secretary may deem proper, to appear before the Secretary at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and
(3)To take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry.
(b)The purposes for which the Secretary may take any action described in paragraph (1), (2), or (3) of subsection (a) include the purpose of inquiring into any offense connected with the administration or enforcement of the internal revenue laws.
(c)(1)An officer or employee of the Internal Revenue Service may not contact any person other than the taxpayer with respect to the determination or collection of the tax liability of such taxpayer unless such contact occurs during a period (not greater than 1 year) which is specified in a notice which—
(A)informs the taxpayer that contacts with persons other than the taxpayer are intended to be made during such period, and
(B)except as otherwise provided by the Secretary, is provided to the taxpayer not later than 45 days before the beginning of such period.
(2)The Secretary shall periodically provide to a taxpayer a record of persons contacted during such period by the Secretary with respect to the determination or collection of the tax liability of such taxpayer. Such record shall also be provided upon request of the taxpayer.
(3)This subsection shall not apply—
(A)to any contact which the taxpayer has authorized;
(B)if the Secretary determines for good cause shown that such notice would jeopardize collection of any tax or such notice may involve reprisal against any person; or
(C)with respect to any pending criminal investigation.
(d)(1)No summons may be issued under this title, and the Secretary may not begin any action under section 7604 to enforce any summons, with respect to any person if a Justice Department referral is in effect with respect to such person.
(2)For purposes of this subsection—
(A)A Justice Department referral is in effect with respect to any person if—
(i)the Secretary has recommended to the Attorney General a grand jury investigation of, or the criminal prosecution of, such person for any offense connected with the administration or enforcement of the internal revenue laws, or
(ii)any request is made under section 6103(h)(3)(B) for the disclosure of any return or return information (within the meaning of section 6103(b)) relating to such person.
(B)A Justice Department referral shall cease to be in effect with respect to a person when—
(i)the Attorney General notifies the Secretary, in writing, that—
(I)he will not prosecute such person for any offense connected with the administration or enforcement of the internal revenue laws,
(II)he will not authorize a grand jury investigation of such person with respect to such an offense, or
(III)he will discontinue such a grand jury investigation,
(ii)a final disposition has been made of any criminal proceeding pertaining to the enforcement of the internal revenue laws which was instituted by the Attorney General against such person, or
(iii)the Attorney General notifies the Secretary, in writing, that he will not prosecute such person for any offense connected with the administration or enforcement of the internal revenue laws relating to the request described in subparagraph (A)(ii).
(3)For purposes of this subsection, each taxable period (or, if there is no taxable period, each taxable event) and each tax imposed by a separate chapter of this title shall be treated separately.
(e)The Secretary shall not use financial status or economic reality examination techniques to determine the existence of unreported income of any taxpayer unless the Secretary has a reasonable indication that there is a likelihood of such unreported income.
(f)The Secretary shall not, under the authority of section 6103(n), provide any books, papers, records, or other data obtained pursuant to this section to any person authorized under section 6103(n), except when such person requires such information for the sole purpose of providing expert evaluation and assistance to the Internal Revenue Service. No person other than an officer or employee of the Internal Revenue Service or the Office of Chief Counsel may, on behalf of the Secretary, question a witness under oath whose testimony was obtained pursuant to this section.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2019—Subsec. (c)(1). Pub. L. 116–25, § 1206(a), amended par. (1) generally. Prior to amendment, text read as follows: “An officer or employee of the Internal Revenue Service may not contact any person other than the taxpayer with respect to the determination or collection of the tax liability of such taxpayer without providing reasonable notice in advance to the taxpayer that contacts with persons other than the taxpayer may be made.” Subsec. (f). Pub. L. 116–25, § 1208(a), added subsec. (f). 1998—Subsec. (c). Pub. L. 105–206, § 3417(a), added subsec. (c). Former subsec. (c) redesignated (d). Subsec. (d). Pub. L. 105–206, § 3417(a), redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e). Pub. L. 105–206, § 3412, added subsec. (d). Subsec. (e). Pub. L. 105–206, § 3417(a), redesignated subsec. (d) as (e). 1982—Pub. L. 97–248 redesignated existing provisions as subsec. (a), added subsec. (a) heading, and added subsecs. (b) and (c). 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date
of 2019 Amendment Pub. L. 116–25, title I, § 1206(b),
July 1, 2019, 133 Stat. 990, provided that: “The amendment made by this section [amending this section] shall apply to notices provided, and contacts of persons made, after the date which is 45 days after the date of the enactment of this Act [
July 1, 2019].” Pub. L. 116–25, title I, § 1208(b),
July 1, 2019, 133 Stat. 991, provided that: “The amendment made by this section [amending this section]— “(1) shall take effect on the date of the enactment of this Act [
July 1, 2019]; and “(2) shall not fail to apply to a contract in effect under section 6103(n) of the Internal Revenue Code of 1986 merely because such contract was in effect before the date of the enactment of this Act.”
Effective Date
of 1998 Amendment Pub. L. 105–206, title III, § 3417(b), July 22, 1998, 112 Stat. 758, provided that: “The
Amendments
made by subsection (a) [amending this section] shall apply to contacts made after the 180th day after the date of the enactment of this Act [July 22, 1998].”
Effective Date
of 1982 Amendment Pub. L. 97–248, title III, § 333(b), Sept. 3, 1982, 96 Stat. 623, provided that: “The
Amendments
made by subsection (a) [amending this section] shall take effect on the day after the date of the enactment of this Act [Sept. 3, 1982].”
Reference
Citations & Metadata
Citation
26 U.S.C. § 7602
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60