
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7605]

 
                     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. 7605. Time and place of examination


(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, 
Sec. 4(i), 70 Stat. 91; June 29, 1956, ch. 462, title II, 
Sec. 208(d)(4), 70 Stat. 396; Pub. L. 89-44, title II, Sec. 202(c)(4), 
June 21, 1965, 79 Stat. 139; Pub. L. 91-172, title I, Sec. 121(f), Dec. 
30, 1969, 83 Stat. 548; Pub. L. 91-258, title II, Sec. 207(d)(9), May 
21, 1970, 84 Stat. 249; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), 
Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94-530, Sec. 1(c)(6), Oct. 17, 
1976, 90 Stat. 2488; Pub. L. 95-599, title V, Sec. 505(c)(5), Nov. 6, 
1978, 92 Stat. 2760; Pub. L. 96-223, title II, Sec. 232(d)(4)(E), Apr. 
2, 1980, 94 Stat. 278; Pub. L. 97-424, title V, Sec. 515(b)(12), Jan. 6, 
1983, 96 Stat. 2182; Pub. L. 98-369, div. A, title IX, 
Sec. 911(d)(2)(G), title X, Sec. 1033(c)(1), July 18, 1984, 98 Stat. 
1007, 1039; Pub. L. 99-514, title XVII, Sec. 1703(e)(2)(G), Oct. 22, 
1986, 100 Stat. 2778; Pub. L. 100-647, title I, Sec. 1017(c)(9), (12), 
Nov. 10, 1988, 102 Stat. 3576, 3577.)


                               Amendments

    1988--Subsec. (a). Pub. L. 100-647, Sec. 1017(c)(12), made technical 
correction to language of Pub. L. 99-514, Sec. 1703(e)(2)(G), see 1986 
Amendment note below.
    Pub. L. 100-647, Sec. 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, 
Sec. 1017(c)(12), substituted ``6427(j)(2)'' for ``6427(i)(2)'' in two 
places.
    1984--Subsec. (a). Pub. L. 98-369, Sec. 911(d)(2)(G), substituted 
``6427(i)(2)'' for ``6427(h)(2)'' in two places.
    Subsec. (c). Pub. L. 98-369, Sec. 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.


                    Effective 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

    Section 6228(b) of Pub. L. 100-647 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].''

                  Section Referred to in Other Sections

    This section is referred to in section 4423 of this title.
