The law › Title 26, Internal Revenue Code › Chapter 78

26 U.S.C. 7602: Examination of books and witnesses

Created in 1976 by Public Law 94-455. Changed by 3 later laws. 1 bill in this Congress would change it.

1 part of federal rules cite it as their authority, written by Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury (1).

How it got hereLaws that created or changed it, newest first

2019Taxpayer First Act

1998Internal Revenue Service Restructuring and Reform Act of 1998

1982Pub. L. 97-248

1976Pub. L. 94-455created it

26 U.S.C. 7602Examination of books and witnesses

(a)Authority to summon, etc

(b)Purpose may include inquiry into offense

(c)Notice of contact of third partiesrewritten

(d)No administrative summons when there is Justice Department referral

(e)Limitation on examination on unreported income

(f)Limitation on access of persons other than Internal Revenue Service officers and employees

This CongressBills that change it or would

S. 5441TAS Actreported by committee

past change
enacted this Congress
proposed

This Congress

S. 5441 TAS Act · reported by committee · would change (c)

How it got here

2019

Pub. L. 116–25, §1206(a), amended par. (1) generally. Prior to amendment, text read as follows: "An officer or employee of the Internal Revenue Service may not contact any person other than the taxpayer with respect to the determination or collection of the tax liability of such tax… (Taxpayer First Act) Law text · (c)
Pub. L. 116–25, §1208(a), added subsec. (f). (Taxpayer First Act) Law text · (f)

1998

Pub. L. 105–206, §3417(a), added subsec. (c). Former subsec. (c) redesignated (d). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
Pub. L. 105–206, §3417(a), redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
Pub. L. 105–206, §3412, added subsec. (d). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
Pub. L. 105–206, §3417(a), redesignated subsec. (d) as (e). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (e)

1982

Pub. L. 97–248 redesignated existing provisions as subsec. (a), added subsec. (a) heading, and added subsecs. (b) and (c).

1976

Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.