26 U.S.C. § 7602

Examination of books and witnesses

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(a) Authority to summon, etc.For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary of any person in respect of any internal revenue tax, or collecting any such liability, the Secretary is authorized—(1) To examine any books, papers, records, or other data which may be relevant or material to such inquiry;(2) To summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the Secretary may deem proper, to appear before the Secretary at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and(3) To take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry.(b) Purpose may include inquiry into offense

The purposes for which the Secretary may take any action described in paragraph (1), (2), or (3) of subsection (a) include the purpose of inquiring into any offense connected with the administration or enforcement of the internal revenue laws.

(c) Notice of contact of third parties(1) General noticeAn officer or employee of the Internal Revenue Service may not contact any person other than the taxpayer with respect to the determination or collection of the tax liability of such taxpayer unless such contact occurs during a period (not greater than 1 year) which is specified in a notice which—(A) informs the taxpayer that contacts with persons other than the taxpayer are intended to be made during such period, and(B) except as otherwise provided by the Secretary, is provided to the taxpayer not later than 45 days before the beginning of such period.Nothing in the preceding sentence shall prevent the issuance of notices to the same taxpayer with respect to the same tax liability with periods specified therein that, in the aggregate, exceed 1 year. A notice shall not be issued under this paragraph unless there is an intent at the time such notice is issued to contact persons other than the taxpayer during the period specified in such notice. The preceding sentence shall not prevent the issuance of a notice if the requirement of such sentence is met on the basis of the assumption that the information sought to be obtained by such contact will not be obtained by other means before such contact.(2) Notice of specific contacts

The Secretary shall periodically provide to a taxpayer a record of persons contacted during such period by the Secretary with respect to the determination or collection of the tax liability of such taxpayer. Such record shall also be provided upon request of the taxpayer.

(3) ExceptionsThis subsection shall not apply—(A) to any contact which the taxpayer has authorized;(B) if the Secretary determines for good cause shown that such notice would jeopardize collection of any tax or such notice may involve reprisal against any person; or(C) with respect to any pending criminal investigation.(d) No administrative summons when there is Justice Department referral(1) Limitation of authority

No summons may be issued under this title, and the Secretary may not begin any action under section 7604 to enforce any summons, with respect to any person if a Justice Department referral is in effect with respect to such person.

(2) Justice Department referral in effectFor purposes of this subsection—(A) In generalA Justice Department referral is in effect with respect to any person if—(i) the Secretary has recommended to the Attorney General a grand jury investigation of, or the criminal prosecution of, such person for any offense connected with the administration or enforcement of the internal revenue laws, or(ii) any request is made under section 6103(h)(3)(B) for the disclosure of any return or return information (within the meaning of section 6103(b)) relating to such person.(B) TerminationA Justice Department referral shall cease to be in effect with respect to a person when—(i) the Attorney General notifies the Secretary, in writing, that—(I) he will not prosecute such person for any offense connected with the administration or enforcement of the internal revenue laws,(II) he will not authorize a grand jury investigation of such person with respect to such an offense, or(III) he will discontinue such a grand jury investigation,(ii) a final disposition has been made of any criminal proceeding pertaining to the enforcement of the internal revenue laws which was instituted by the Attorney General against such person, or(iii) the Attorney General notifies the Secretary, in writing, that he will not prosecute such person for any offense connected with the administration or enforcement of the internal revenue laws relating to the request described in subparagraph (A)(ii).(3) Taxable years, etc., treated separately

For purposes of this subsection, each taxable period (or, if there is no taxable period, each taxable event) and each tax imposed by a separate chapter of this title shall be treated separately.

(e) Limitation on examination on unreported income

The Secretary shall not use financial status or economic reality examination techniques to determine the existence of unreported income of any taxpayer unless the Secretary has a reasonable indication that there is a likelihood of such unreported income.

(f) Limitation on access of persons other than Internal Revenue Service officers and employees

The Secretary shall not, under the authority of section 6103(n), provide any books, papers, records, or other data obtained pursuant to this section to any person authorized under section 6103(n), except when such person requires such information for the sole purpose of providing expert evaluation and assistance to the Internal Revenue Service. No person other than an officer or employee of the Internal Revenue Service or the Office of Chief Counsel may, on behalf of the Secretary, question a witness under oath whose testimony was obtained pursuant to this section.

(Aug. 16, 1954, ch. 736, 68A Stat. 901; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, § 333(a), Sept. 3, 1982, 96 Stat. 622; Pub. L. 105–206, title III, §§ 3412, 3417(a), July 22, 1998, 112 Stat. 751, 757; Pub. L. 116–25, title I, §§ 1206(a), 1208(a), July 1, 2019, 133 Stat. 990, 991.)Editorial NotesAmendments

2019—Subsec. (c)(1). Pub. L. 116–25, § 1206(a), amended par. (1) generally. Prior to amendment, text read as follows: “An officer or employee of the Internal Revenue Service may not contact any person other than the taxpayer with respect to the determination or collection of the tax liability of such taxpayer without providing reasonable notice in advance to the taxpayer that contacts with persons other than the taxpayer may be made.”

Subsec. (f). Pub. L. 116–25, § 1208(a), added subsec. (f).

1998—Subsec. (c). Pub. L. 105–206, § 3417(a), added subsec. (c). Former subsec. (c) redesignated (d).

Subsec. (d). Pub. L. 105–206, § 3417(a), redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e).

Pub. L. 105–206, § 3412, added subsec. (d).

Subsec. (e). Pub. L. 105–206, § 3417(a), redesignated subsec. (d) as (e).

1982—Pub. L. 97–248 redesignated existing provisions as subsec. (a), added subsec. (a) heading, and added subsecs. (b) and (c).

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related SubsidiariesEffective Date of 2019 Amendment

Pub. L. 116–25, title I, § 1206(b), July 1, 2019, 133 Stat. 990, provided that: “The amendment made by this section [amending this section] shall apply to notices provided, and contacts of persons made, after the date which is 45 days after the date of the enactment of this Act [July 1, 2019].”

Pub. L. 116–25, title I, § 1208(b), July 1, 2019, 133 Stat. 991, provided that: “The amendment made by this section [amending this section]—“(1) shall take effect on the date of the enactment of this Act [July 1, 2019]; and“(2) shall not fail to apply to a contract in effect under section 6103(n) of the Internal Revenue Code of 1986 merely because such contract was in effect before the date of the enactment of this Act.”

Effective Date of 1998 Amendment

Pub. L. 105–206, title III, § 3417(b), July 22, 1998, 112 Stat. 758, provided that: “The amendments made by subsection (a) [amending this section] shall apply to contacts made after the 180th day after the date of the enactment of this Act [July 22, 1998].”

Effective Date of 1982 Amendment

Pub. L. 97–248, title III, § 333(b), Sept. 3, 1982, 96 Stat. 623, provided that: “The amendments made by subsection (a) [amending this section] shall take effect on the day after the date of the enactment of this Act [Sept. 3, 1982].”

Notes of Decisions

Cited in 958 cases (53 in the last 5 years), 1955–2026 · leading case: Upjohn Co. v. United States

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Upjohn Co. v. United States (1981) scotus · cites it 6× “On November 23, 1976, the Service issued a summons pursuant to 26 U. S. C. § 7602 demanding production of: "All files relative to the investigation conducted under the supervision of Gerard Thomas to identify payments to employees of foreign governments and any political *388…”

United States v. LaSalle National Bank (1978) scotus · cites it 6× “Olivero proceeded to issue two summonses, under the authority of § 7602 of the Internal Revenue Code of 1954, 26 U. S. C. § 7602 , [3] to respondent bank.”

United States v. Stuart (1989) scotus · cites it 8× “Respondents contended that because the IRS may not issue a summons to further its investigation of a United States taxpayer when a Justice Department referral is in effect, 26 U. S. C. § 7602 (c), and because Revenue Canada's investigation of each of them was, in the words of…”

United States v. Euge (1980) scotus · cites it 8× “In October 1977, an agent in the Intelligence Division of the Internal Revenue Service was assigned to investigate respondent's income tax liability for the years 1973 through 1976. Respondent had not filed any tax returns for those years.”

High Desert Relief, Inc. v. United States (2019) ca10 · cites it 6× “2361 (quoting 26 U.S.C. § 7602 (a) ). These summonses may be issued not only to the taxpayer being investigated, but also to third-parties who may hold relevant information.”

United States v. Arthur Young & Co. (1984) scotus · cites it 5× “We granted certiorari to consider whether tax accrual workpapers prepared by a corporation’s independent certified public accountant in the course of regular financial audits are protected from disclosure in response to an Internal Revenue Service summons issued under §7602 of…”

Standing Akimbo, LLC v. United States (2020) ca10 · cites it 4× “248 , 250 (2014) (alteration in original) (quoting 26 U.S.C. § 7602 (a)). The IRS has authority to issue summonses to the subject taxpayer and to third parties who may have relevant information.”

United States v. Lester Genser and Lawrence Forman (1978) ca3 · cites it 6× “x charges; (2) that the trial court erred in permitting an agent of the Internal Revenue Service to testify as to the results of an audit of their corporation’s books, which audit the agent did not conduct or supervise and which was not introduced into evidence; and (3) that the…”

Snyder & Associates Acquisitions LLC v. United States (2017) ca9 · cites it 2× “In LaSalle, the Court addressed the scope of the IRS’s summons authority under 26 U.S.C. § 7602 . Id. at 305 . That provision has since been modified, but at the time it only permitted the IRS to issue summonses in connection with civil, not criminal, investigations.”

United States v. Bisceglia (1975) scotus · cites it 6× “The Court of Appeals reversed, holding that § 7602 of the Internal Revenue Code of 1954, 26 U. S. C. § 7602 , pursuant to which the summons had been issued, "presupposes that the [Internal Revenue Service] has already identified the person in whom it is interested as a taxpayer…”

Couch v. United States (1973) scotus · cites it 4× “[6] *326 I It is now undisputed that a special agent is authorized, pursuant to 26 U. S. C. § 7602 , to issue an Internal Revenue summons in aid of a tax investigation with civil and possible criminal consequences.”

United States v. Peter J. Serubo, Donald H. Brown, United States of America v. W. Thomas Plachter, Jr. (1979) ca3 · cites it 4× “Between June 19, 1974 and April 23, 1975, Gilbert, pursuant to 26 U.S.C. § 7602 , issued twenty-two administrative subpoenas to various third parties seeking information bearing upon Serubo’s tax liability.”

Show all 958 citing cases →

— 26 U.S.C. § 7602(a) — 2 cases

United States America v. Crown (2018) ilnd

Paine v. U.S. Government (1987) nyed

— 26 U.S.C. § 7602(a)(2) — 1 case

United States America v. Crown (2018) ilnd

— 26 U.S.C. § 7602(c) — 1 case

Mason v. United States (1997) flmd

— 26 U.S.C. § 7602(c)(2) — 1 case

Scharringhausen v. United States (2009) casd

— 26 U.S.C. § 7602(e) — 1 case

Bishop v. United States (2023) ca10

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