§ 7605. Time and place of examination
1,072 words·~5 min read·
/usc/title-26/section-7605A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
(c)Cross reference 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.)
Connections7 cite this · traces to 9
Cited by 7 sections · top 6
statutes-at-large
Traces to 9 documents
U.S. Code
- Tax imposed§ 1
- Exemptions for diesel fuel and kerosene§ 4082
- Imposition of tax§ 4081
- Fuels not used for taxable purposes§ 6427
- Restrictions on church tax inquiries and examinations§ 7611
- Certain uses of gasoline and special fuels§ 34
- Imposition of tax§ 4041
- Imposition of tax on unrelated business income of charitable, etc., organizations§ 511
- Imposition of tax§ 4161
58 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 902
- Apr. 2, 1956, ch. 160, § 4(i)
- 70 Stat. 91
- June 29, 1956, ch. 462
- 70 Stat. 396
- Pub. L. 89–44, title II, § 202(c)(4)
- 79 Stat. 139
- Pub. L. 91–172, title I, § 121(f)
- 83 Stat. 548
- Pub. L. 91–258, title II, § 207(d)(9)
- 84 Stat. 249
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 94–530, § 1(c)(6)
- 90 Stat. 2488
- Pub. L. 95–599, title V, § 505(c)(5)
- 92 Stat. 2760
- Pub. L. 96–223, title II, § 232(d)(4)(E)
- 94 Stat. 278
- Pub. L. 97–424, title V, § 515(b)(12)
- 96 Stat. 2182
- Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G)
- 98 Stat. 1007
- Pub. L. 99–514, title XVII, § 1703(e)(2)(G)
- 100 Stat. 2778
- Pub. L. 100–647, title I, § 1017(c)(9)
- 102 Stat. 3576
- Pub. L. 100–647, § 1017(c)(12)
- Pub. L. 99–514, § 1703(e)(2)(G)
- Pub. L. 100–647, § 1017(c)(9)
- Pub. L. 99–514
- Pub. L. 98–369, § 911(d)(2)(G)
- Pub. L. 98–369, § 1033(c)(1)
- Pub. L. 97–424
- Pub. L. 96–223
- Pub. L. 95–599
- Pub. L. 94–530
- Pub. L. 94–455
- Pub. L. 91–258
+ 18 more
Citation graph
cites case law
§ 7605
Time and place of examination
IRM×3
Stat.×2
C.F.R.×1
Fed. Reg.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 902
ActApr. 2, 1956, ch. 160, § 4(i)
Cites 67 · showing 12Cited by 7 across 4 sources