Title 26 — Internal Revenue CodeRelease 119-73not60
§7606 Entry of Premises for Examination of Taxable Objects
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 78— DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter A— Examination and Inspection › § 7606
Summary
The Secretary can enter any building in the daytime where taxable items are made, produced, or kept to inspect them, and may enter at night if the place is open; refusing entry or inspection can bring a penalty (see section 7342).
Full Legal Text
Title 26, §7606
Internal Revenue Code — Source: USLM XML via OLRC
(a)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 examining said articles or objects.
(b)When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties.
(c)For penalty for refusal to permit entry or examination, see section 7342.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7606
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60