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Internal Revenue Code · 26 U.S.C.

Chapter 78. DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Examination and Inspection §§ 7601–7613

    1. § 7601 Canvass of districts for taxable persons and objects
    2. § 7602 Examination of books and witnesses
    3. § 7603 Service of summons
    4. § 7604 Enforcement of summons
    5. § 7605 Time and place of examination
    6. § 7606 Entry of premises for examination of taxable objects
    7. § 7607 Repealed
    8. § 7608 Authority of internal revenue enforcement officers
    9. § 7609 Special procedures for third-party summonses
    10. § 7610 Fees and costs for witnesses
    11. § 7611 Restrictions on church tax inquiries and examinations
    12. § 7612 Special procedures for summonses for computer software
    13. § 7613 Cross references

  2. Subchapter B General Powers and Duties §§ 7621–7624

    1. § 7621 Internal revenue districts
    2. § 7622 Authority to administer oaths and certify
    3. § 7623 Expenses of detection of underpayments and fraud, etc.
    4. § 7624 Reimbursement to State and local law enforcement agencies

  3. Subchapter C Repealed § 7641

    1. § 7641 Repealed

  4. Subchapter D Possessions §§ 7651–7655

    1. § 7651 Administration and collection of taxes in possessions
    2. § 7652 Shipments to the United States
    3. § 7653 Shipments from the United States
    4. § 7654 Coordination of United States and certain possession individual income taxes
    5. § 7655 Cross references