Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 7606: Entry of premises for examination of taxable objects
Read the full statutory text
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. When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties. For penalty for refusal to permit entry or examination, see section 7342.
Verify at the official source: Federal legislative text
Facing this? Know exactly what happens next.
MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.
This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.