26 U.S.C. § 7605

Time and place of examination

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(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.

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.)Editorial NotesAmendments

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 SubsidiariesEffective 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].”

Notes of Decisions

Cited in 149 cases (3 in the last 5 years), 1955–2025 · leading case: United States v. Grayson Cnty. State Bank & Lloyd Butts, First Pentecostal Church, Etc., Intervenor-Appellee, 656 F.2d 1070 (1st Cir. 1981).

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United States v. Grayson Cnty. State Bank & Lloyd Butts, First Pentecostal Church, Etc., Intervenor-Appellee, 656 F.2d 1070 (1st Cir. 1981). · cites it 5× “In so doing, the district court held: (1) granting the IRS the discovery of bank records so sought would impair the free exercise of religion by laying open to governmental examination the church’s financial history; and (2) that 26 U.S.C. § 7605 (c), which restricts IRS…”

United States v. Lester Genser & Lawrence Forman, 582 F.2d 292 (3rd Cir. 1978). · cites it 3× “1962), which involved a claim by taxpayers that the IRS had violated 26 U.S.C. § 7605 (b), the court, in ordering suppression, held that “apart from the claim of violation of constitutional rights, it is our view that this court can and should grant relief through an adequate…”

United States v. William J. Dawson, 400 F.2d 194 (2d Cir. 1969). · cites it 5× “§ 7605 (b) 3 which statute provides that a second examination of a taxpayer’s books and records must be preceded either by the taxpayer’s consent to the examination or by a written notification from the Secretary or his delegate, the lower court should have suppressed all…”

Cascio v. Beam, 594 S.W.2d 942 (Mo. 1980). · cites it 4× “The court of appeals upheld the taxpayer's contentions, reasoning that since the returns in question could only be reopened for fraud, re-examination of the records sought would constitute an "unnecessary examination" forbidden by 26 U.S.C. § 7605 (b) unless the commissioner…”

United States of Am. & Anthony Carsanaro, Revenue Agent, Internal Revenue Serv. v. The Freedom Church & Reverend Richard M. Doncaster, 613 F.2d 316 (1st Cir. 1979). · cites it 2× “Appellants also contended that 26 U.S.C. § 7605 (c) 6 prohibits the examination of a church’s books of accounts for the purpose of determining tax exempt status, and raised a general objection that the summons was substantially overbroad.”

John W. Hough & Louise C. Hough v. Comm'r of Internal Revenue, 882 F.2d 1271 (7th Cir. 1989). · cites it 5× “The Houghs filed a petition with the United States Tax Court contesting the deficiency determination and alleging that the Internal Revenue Service (IRS) had violated 26 U.S.C. § 7605 (b) by performing a prohibited second inspection of their 1978 books of account.”

United States of Am. & Revenue Agents Clarence H. Isabel & John S. Reid of the Internal Revenue Serv. v. The El Paso Co., 682 F.2d 530 (5th Cir. 1982). “” 26 U.S.C. § 7605 (b). Accordingly, we should not sustain a summons of a tax pool analysis, even if it may Incidentally disclose some relevant data, when the Service’s purpose, as here, 11 is not to elicit this data, but is rather to discover the taxpayer’s post-return thought…”

Dema v. Feddor, 470 F. Supp. 152 (N.D. Ill. 1979). · cites it 5× “In Count I, all three plaintiffs claim that the individual defendants, all of whom are IRS employees, violated their constitutional rights by intentionally and maliciously conducting tax investigations prohibited by 26 U.”

United States of Am. & A. Jerome Simpson, Revenue Agent, Internal Revenue Serv. v. Church of World Peace & William Conklin, 775 F.2d 265 (10th Cir. 1985). · cites it 3× “There remains the question whether, in addition to the procedural requirements, the summons should be examined under a more restrictive standard when an examination of a church is the purpose, thus whether 26 U.S.C. § 7605 (e) modified Powell as to churches.”

United States v. Wood, 435 F. Supp. 870 (W.D. Ky. 1977). · cites it 5× “This section of the Internal Revenue Code, 26 U.S.C. § 7605 (b), provides in significant part: “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 .”

Sidney R. Baldwin v. Comm'r of Internal Revenue, 648 F.2d 483 (8th Cir. 1981). · cites it 5× “4 Baldwin partially answered the interrogatories but objected to most portions as irrelevant, violative of 26 U.S.C. § 7605 5 or protected by a First Amendment religious privilege.”

United States v. Robert R. Krilich, 470 F.2d 341 (7th Cir. 1972). · cites it 4× “17 We need not decide whether the single inspection rule in 26 U.S.C. § 7605 (b) should be enforceable by the exclusion of evidence obtained in violation of it in a criminal case.”

Show all 149 citing cases →

— 26 U.S.C. § 7605(b) — 4 cases

Grant Foster & Foster Constr. C.A., Intervenors-Appellants v. United States, 265 F.2d 183 (2d Cir. 1959).

United States of Am. v. Edmond Matras, 487 F.2d 1271 (8th Cir. 1973).

Cameron O'connor, Alias v. John A. O'connell, Dist. Dir. of Providence Dist., Internal Revenue Serv., 253 F.2d 365 (1st Cir. 1958).

United States v. Robert R. Krilich, 470 F.2d 341 (7th Cir. 1972). “17 We need not decide whether the single inspection rule in 26 U.S.C. § 7605 (b) should be enforceable by the exclusion of evidence obtained in violation of it in a criminal case.”

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