Title 26, Internal Revenue CodeRelease 119-110
§7606 Entry of Premises for Examination of Taxable Objects
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 78 — DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter A — Examination and Inspection › § 7606
Summary
The Secretary may enter any building or place during the day to inspect articles or objects that are taxed when it’s necessary to do so. If those premises are open at night, the Secretary may also go in while they are open to carry out official duties. Refusing to allow entry or an inspection can lead to penalties under section 7342.
Full Legal Text
Title 26, §7606
Internal Revenue Code, Source: USLM XML via OLRC
(a)Entry during day
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)Entry at night
When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties.
(c)Penalties
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
Sep 22, 2026
Release point: 119-110