26 U.S.C. § 7605
§ 7605. Time and place of examination
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed November 10, 1988 by the Technical and Miscellaneous Revenue Act of 1988.
Every change, newest first (14)
- November 10, 1988Technical and Miscellaneous Revenue Act of 1988
- October 22, 1986Tax Reform Act of 1986
- July 18, 1984Deficit Reduction Act of 1984
- January 6, 1983Public Law 97-424
- April 2, 1980Public Law 96-223
- November 6, 1978Public Law 95-599
- October 17, 1976Public Law 94-530
- October 4, 1976Tax Reform Act of 1976
- May 21, 1970Public Law 91-258
- December 30, 1969Tax Reform Act of 1969
- June 21, 1965Public Law 89-44
- June 29, 1956Internal Revenue Code of 1954 (original text)
- April 2, 1956Internal Revenue Code of 1954 (original text)
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
The time and place of examination pursuant to the provisions of section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 shall be such time and place as may be fixed by the Secretary and as are reasonable under the circumstances. In the case of a summons under authority of paragraph (2) of section 7602, or under the corresponding authority of section 6420(e)(2), 6421(g)(2), or 6427(j)(2), the date fixed for appearance before the Secretary shall not be less than 10 days from the date of the summons.
No taxpayer shall be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer’s books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Secretary, after investigation, notifies the taxpayer in writing that an additional inspection is necessary.
For provisions restricting church tax inquiries and examinations, see section 7611.