26 U.S.C. § 7606
Entry of premises for examination of taxable objects
The Secretary may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects.
When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties.
For penalty for refusal to permit entry or examination, see section 7342.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Notes of Decisions
Cited in 23
cases, 1964–2019 · leading case: Colonnade Catering Corp. v. United States, 397 U.S. 72 (1970).
Colonnade Catering Corp. v. United States, 397 U.S. 72 (1970). “§ 5146 (b) [1] and in 26 U. S. C. § 7606 [2] that the Secretary of the Treasury or *74 his delegate has broad authority to enter and inspect the premises of retail dealers in liquors.”
United States v. Ng Lap Seng, 934 F.3d 110 (2d Cir. 2019). “…tax fraud, and failure to file reports of foreign bank accounts in violation of 18 U.S.C. §§ 1956 (a)(2)(A), (h); 26 U.S.C. § 7606 (1); and 31 U.S.C. §§ 5314 , 5322(a). 6 Assembly. 4 After the China meeting, at Ashe’s request, Ng began funneling $2,500–$6,000 per month to…”
City of L. A. v. Patel, 135 S. Ct. 2443 (2015). “774 (quoting 26 U.S.C. § 7606 (a)(1964 ed.)); or the one in Biswell, which stated that " '[t]he Secretary may enter during business hours the premises (including places of storage) of any firearms or ammunition importer .”
United States v. Danny Smith & Harry D. Lowe, 308 F.3d 726 (7th Cir. 2002). “Counts 4, 5 and 6 *734 charged Lowe with making false statements on his tax returns for 1994, 1995 and 1996, in violation of 26 U.S.C. § 7606 (1). 2 Counts 7 and 8 charged Lowe with willful failure to file timely tax returns for 1995 and 1996, in violation of 26 U.”
Rivera-Corraliza v. Puig-Morales, 794 F.3d 208 (1st Cir. 2015). “774 (quoting 26 U.S.C. § 7606 (a)). • Biswell, where the statute let officials enter “ ‘the premises’ ” of gun dealers “ ‘for the purpose of inspecting or examining (1) any records or documents required to be kept .”
United States v. Donald Newell, 239 F.3d 917 (7th Cir. 2001). “” for a reason that will become evident in a moment), in violation of 26 U.S.C. § 7606 (1). He was sentenced to 30 months in prison and fined $60,000.”
Commonwealth v. Accaputo, 404 N.E.2d 1204 (Mass. 1980). “§ 5146 (b), and 26 U.S.C. § 7606 (1976), forcibly entered a locked storeroom.”
United States v. James E. Schnell, 982 F.2d 216 (7th Cir. 1992). “Schnell was convicted of filing a false income tax return in violation of 26 U.S.C. § 7606 (1). The three-year term of imprisonment to which he was sentenced was suspended, and Schnell was placed on probation for four years and fined $5,000.”
United States v. Edward J.S. Picardi, 739 F.3d 1118 (8th Cir. 2014). “§ 7201 ; five counts of filing a false return, in violation of 26 U.S.C. § 7606 (1); and three counts of failing to file with the IRS a required form regarding his interests in foreign accounts, in violation of 31 U.”
United States v. Edward Chambless Fogg, III, 652 F.2d 551 (5th Cir. 1981). “15 Appellant also claims that the prosecution sought a superseding indictment on the counts alleging violation of 26 U.S.C. § 7606 (2) even though it knew it lacked sufficient evidence to support these counts.”
Petition of the Colonnade Catering Corp. v. United States, 410 F.2d 197 (2d Cir. 1969). “§ 5146 (b), or to enter “any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects,” 26 U.S.C. § 7606 (a). The agent in the field is not, by virtue of these…”
Los Angeles v. Patel, 576 U.S. 409 (2015). “2 (quoting 26 U. S. C. §7606 (a) (1964 ed.)); or the one in Biswell, which stated that “ ‘[t]he Secretary may enter during business hours the premises (including places of storage) of any firearms or ammunition importer .”
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