Internal Revenue Code · 26 U.S.C.
§ 7605. Time and place of examination
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7605
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- June 21, 1965 by Pub. L. 89–44
- Last amended
- November 10, 1988 by Pub. L. 100–647
- Amendments
- 10 dated changes in the source credit
- Length
- 3 subsections · 348 words · about 2 min to read
- Cross-references
- cites 3; cited by 1 Code section and 11 other regulations
- Regulations
- 1 issued under this section
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.
(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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 7605
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 3 other sections
- § 6420(e)(2) Gasoline used on farms
- § 7602 Examination of books and witnesses
- § 7611 Restrictions on church tax inquiries and examinations
Cited by 1 Code section
Cited in 11 regulations not issued under it
- § 1.45V-4 Procedures for determining lifecycle greenhouse gas emissions rates for qualified clean hydrogen.
- § 1.45Y-5 Greenhouse gas emissions rates for qualified facilities under section 45Y.
- § 1.48-15 Election to treat clean hydrogen production facility as energy property.
- § 1.48E-5 Greenhouse gas emissions rates for qualified facilities under section 48E.
- § 1.897-3 Election by foreign corporation to be treated as a domestic corporation under section 897(i).
- § 301.6225-2 Modification of imputed underpayment.
- § 301.6331-2 Procedures and restrictions on levies.
- § 301.7611-1 Questions and answers relating to church tax inquiries and examinations.
- § 301.9100-0 Outline of regulations.
- § 301.9100-3 Other extensions.
- § 601.105 Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 100–647Parts changed in 1988: (a)
- Amended by Pub. L. 99–514Parts changed in 1986: (a)
- Amended by Pub. L. 98–369Parts changed in 1984: (a) (c)
- Amended by Pub. L. 97–424Parts changed in 1983: (a)
- Amended by Pub. L. 96–223Parts changed in 1980: (a)
- Amended by Pub. L. 95–599Parts changed in 1978: (a)
- Amended by Pub. L. 94–530Parts changed in 1976: (a) (b)
- Amended by Pub. L. 94–455
- Amended by Pub. L. 91–258Parts changed in 1970: (a)
- Amended by Pub. L. 91–172Parts changed in 1969: (c)
- Enacted by Pub. L. 89–44Parts changed in 1965: (a)
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 78 DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
- Subchapter A Examination and Inspection
Nearby sections
- § 7601 Canvass of districts for taxable persons and objects
- § 7602 Examination of books and witnesses
- § 7603 Service of summons
- § 7604 Enforcement of summons
- § 7605 Time and place of examination
- § 7606 Entry of premises for examination of taxable objects
- § 7607 Repealed
- § 7608 Authority of internal revenue enforcement officers
- § 7609 Special procedures for third-party summonses
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1988—Subsec. (a). Pub. L. 100–647, § 1017(c)(12), made technical correction to language of Pub. L. 99–514, § 1703(e)(2)(G), see 1986 Amendment note below.
Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)” in two places.
1986—Subsec. (a). Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)” in two places.
1984—Subsec. (a). Pub. L. 98–369, § 911(d)(2)(G), substituted “6427(i)(2)” for “6427(h)(2)” in two places.
Subsec. (c). Pub. L. 98–369, § 1033(c)(1), amended subsec. (c) generally, substituting a cross reference relating to church tax inquiries for provisions relating to church tax inquiries.
1983—Subsec. (a). Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),” wherever appearing.
1980—Subsec. (a). Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)” wherever appearing.
1978—Subsec. (a). Pub. L. 95–599 substituted “6427(g)(2)” for “6427(f)(2)” wherever appearing.
1976—Subsec. (a). Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)” wherever appearing.
Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Subsecs. (b), (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
1970—Subsec. (a). Pub. L. 91–258 inserted references to section 6427(e)(2).
1969—Subsec. (c). Pub. L. 91–172 added subsec. (c).
1965—Subsec. (a). Pub. L. 89–44 inserted references to section 6424(d)(2).
1956—Subsec. (a). Act June 29, 1956, inserted references to section 6421(f)(2).
Act Apr. 2, 1956, inserted references to section 6420(e)(2) in second sentence.
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 applicable to gasoline removed (as defined in section 4082 of this title as amended by section 1703 of Pub. L. 99–514) after Dec. 31, 1987, see section 1703(h) of Pub. L. 99–514, set out as a note under section 4081 of this title.
Effective Date of 1984 Amendment
Amendment by section 911(d)(2)(G) of Pub. L. 98–369 effective Aug. 1, 1984, see section 911(e) of Pub. L. 98–369, set out as a note under section 6427 of this title.
Amendment by section 1033(c)(1) of Pub. L. 98–369 applicable with respect to inquiries and examinations beginning after Dec. 31, 1984, see section 1033(d) of Pub. L. 98–369, set out as an Effective Date note under section 7611 of this title.
Effective Date of 1983 Amendment
Amendment by Pub. L. 97–424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97–424, set out as a note under section 34 of this title.
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–223 effective Jan. 1, 1979, see section 232(h)(2) of Pub. L. 96–223, set out as a note under section 6427 of this title.
Effective Date of 1978 Amendment
Amendment by Pub. L. 95–599 effective Jan. 1, 1979, see section 505(d) of Pub. L. 95–599, set out as a note under section 6427 of this title.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94–530 effective Oct. 1, 1976, see section 1(d) of Pub. L. 94–530, set out as a note under section 4041 of this title.
Effective Date of 1970 Amendment
Amendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.
Effective Date of 1969 Amendment
Amendment by Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 121(g) of Pub. L. 91–172, set out as a note under section 511 of this title.
Effective Date of 1965 Amendment
Amendment by Pub. L. 89–44 effective Jan. 1, 1966, see section 701(a)(1), (2), of Pub. L. 89–44, set out as a note under section 4161 of this title.
Effective Date of 1956 Amendment
Amendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title.
Regulations
Pub. L. 100–647, title VI, § 6228(b), Nov. 10, 1988, 102 Stat. 3732, provided that: “The Secretary of the Treasury or the Secretary’s delegate shall issue regulations to implement subsection (a) of section 7605 of the 1986 Code (relating to time and place of examination) within 1 year after the date of the enactment of this Act [Nov. 10, 1988].”