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26 U.S.C. § 7605 — Time and place of examination

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 156 words · no verdicts yet

in plain englishAI-generated · not legal advice

The IRS must set a reasonable time and place for tax examinations, giving at least 10 days' notice for certain summonses. A taxpayer's books can normally be inspected only once per tax year, unless the taxpayer agrees to more or the Secretary determines in writing that another inspection is necessary.

(a) Time and place: The time and place for an examination under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 is whatever the Secretary sets, as long as it is reasonable under the circumstances. For a summons issued under section 7602(2), or the matching authority in section 6420(e)(2), 6421(g)(2), or 6427(j)(2), the appearance date before the Secretary cannot be less than 10 days from the date of the summons. (b) Restrictions on examination of taxpayer: A taxpayer cannot be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's books of account can be made for each tax year — unless the taxpayer asks for another one, or the Secretary investigates and notifies the taxpayer in writing that an additional inspection is necessary. (c) Cross reference: For rules restricting church tax inquiries and examinations, see section 7611.
the actual law source: uscode.house.gov ↗public domain
(a) Time and place

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.

(b) Restrictions on examination of taxpayer

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.

(c) Cross reference

For provisions restricting church tax inquiries and examinations, see section 7611.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 902; Apr. 2, 1956, ch. 160, § 4(i), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(d)(4), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(4), June 21, 1965, 79 Stat. 139; Pub. L. 91–172, title I, § 121(f), Dec. 30, 1969, 83 Stat. 548; Pub. L. 91–258, title II, § 207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–530, § 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95–599, title V, § 505(c)(5), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96–223, title II, § 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97–424, title V, § 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G), title X, § 1033(c)(1), July 18, 1984, 98 Stat. 1007, 1039; Pub. L. 99–514, title XVII, § 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. L. 100–647, title I, § 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1956Amended · Act of Apr. 2, 1956, ch. 160 · 70 Stat. 91
  • 1956Amended · Act of June 29, 1956, ch. 462 · 70 Stat. 396
  • 1965Amended · Pub. L. 89-44 · 79 Stat. 139
  • 1969Amended · Pub. L. 91-172 · 83 Stat. 548
  • 1970Amended · Pub. L. 91-258 · 84 Stat. 249
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
  • 1976Amended · Pub. L. 94-530 · 90 Stat. 2488
  • 1978Amended · Pub. L. 95-599 · 92 Stat. 2760
  • 1980Amended · Pub. L. 96-223 · 94 Stat. 278
  • 1983Amended · Pub. L. 97-424 · 96 Stat. 2182
  • 1984Amended · Pub. L. 98-369 · 98 Stat. 1007, 1039
  • 1986Amended · Pub. L. 99-514 · 100 Stat. 2778
  • 1988Amended · Pub. L. 100-647 · 102 Stat. 3576, 3577

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

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