26 U.S.C. § 7601 — Canvass of districts for taxable persons and objects

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 95 words · no verdicts yet

in plain englishAI-generated · not legal advice

The Treasury Secretary must, when practical, send officers through each internal revenue district to find people and property that may owe federal tax. Anyone who forcibly obstructs those officers faces penalties under a separate section, 7212.

(a) General rule: The Secretary must, to the extent it is practical, have Treasury Department officers or employees go through each internal revenue district from time to time. They must inquire after and about all people there who may owe any internal revenue tax, and all people who own or manage anything that a tax applies to. (b) Penalties: For penalties that apply to forcibly obstructing or hindering Treasury officers or employees doing this job, see section 7212.

the actual law source: uscode.house.gov ↗public domain

(a) General rule

The Secretary shall, to the extent he deems it practicable, cause officers or employees of the Treasury Department to proceed, from time to time, through each internal revenue district and inquire after and concerning all persons therein who may be liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects with respect to which any tax is imposed.

(b) Penalties

For penalties applicable to forcible obstruction or hindrance of Treasury officers or employees in the performance of their duties, see section 7212.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 901; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

history & why it existsrecord from the source credit

1954Enacted · Act of Aug. 16, 1954, ch. 736
1976Amended · Pub. L. 94-455 · 90 Stat. 1834

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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