
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7601]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
       CHAPTER 78--DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
 
                Subchapter A--Examination and Inspection
 
Sec. 7601. Canvass of districts for taxable persons and objects


(a) General rule

    The Secretary shall, to the extent he deems it practicable, cause 
officers or employees of the Treasury Department to proceed, from time 
to time, through each internal revenue district and inquire after and 
concerning all persons therein who may be liable to pay any internal 
revenue tax, and all persons owning or having the care and management of 
any objects with respect to which any tax is imposed.

(b) Penalties

            For penalties applicable to forcible obstruction or 
        hindrance of Treasury officers or employees in the performance 
        of their duties, see section 7212.

(Aug. 16, 1954, ch. 736, 68A Stat. 901; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.

                  Section Referred to in Other Sections

    This section is referred to in section 7609 of this title.
