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.
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.
Cross reference
For provisions restricting church tax inquiries and examinations, see section 7611.
Aug. 16, 1954, ch. 73668A Stat. 902Apr. 2, 1956, ch. 160, § 4(i)70 Stat. 91June 29, 1956, ch. 46270 Stat. 396Pub. L. 89–44, title II, § 202(c)(4)79 Stat. 139Pub. L. 91–172, title I, § 121(f)83 Stat. 548Pub. L. 91–258, title II, § 207(d)(9)84 Stat. 249Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 94–530, § 1(c)(6)90 Stat. 2488Pub. L. 95–599, title V, § 505(c)(5)92 Stat. 2760Pub. L. 96–223, title II, § 232(d)(4)(E)94 Stat. 278Pub. L. 97–424, title V, § 515(b)(12)96 Stat. 2182Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G)98 Stat. 1007Pub. L. 99–514, title XVII, § 1703(e)(2)(G)100 Stat. 2778Pub. L. 100–647, title I, § 1017(c)(9)102 Stat. 3576(, ; , ; , title II, § 208(d)(4), ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , title X, § 1033(c)(1), , , 1039; , , ; , (12), , , 3577.)
Editorial Notes
Amendments
Pub. L. 100–647, § 1017(c)(12)Pub. L. 99–514, § 1703(e)(2)(G)1988—Subsec. (a). , made technical correction to language of , see 1986 Amendment note below.
Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)” in two places.
Pub. L. 99–514Pub. L. 100–647, § 1017(c)(12)1986—Subsec. (a). , as amended by , substituted “6427(j)(2)” for “6427(i)(2)” in two places.
Pub. L. 98–369, § 911(d)(2)(G)1984—Subsec. (a). , substituted “6427(i)(2)” for “6427(h)(2)” in two places.
Pub. L. 98–369, § 1033(c)(1)Subsec. (c). , amended subsec. (c) generally, substituting a cross reference relating to church tax inquiries for provisions relating to church tax inquiries.
Pub. L. 97–4241983—Subsec. (a). struck out “6424(d)(2),” after “6421(f)(2),” wherever appearing.
Pub. L. 96–2231980—Subsec. (a). substituted “6427(h)(2)” for “6427(g)(2)” wherever appearing.
Pub. L. 95–5991978—Subsec. (a). substituted “6427(g)(2)” for “6427(f)(2)” wherever appearing.
Pub. L. 94–5301976—Subsec. (a). substituted “6427(f)(2)” for “6427(e)(2)” wherever appearing.
Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Pub. L. 94–455Subsecs. (b), (c). struck out “or his delegate” after “Secretary”.
Pub. L. 91–2581970—Subsec. (a). inserted references to section 6427(e)(2).
Pub. L. 91–1721969—Subsec. (c). added subsec. (c).
Pub. L. 89–441965—Subsec. (a). inserted references to section 6424(d)(2).
1956—Subsec. (a). Act , inserted references to section 6421(f)(2).
Act , inserted references to section 6420(e)(2) in second sentence.
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
Effective Date of 1986 Amendment
Pub. L. 99–514section 4082 of this titlesection 1703 of Pub. L. 99–514section 1703(h) of Pub. L. 99–514section 4081 of this titleAmendment by applicable to gasoline removed (as defined in as amended by ) after , see , set out as a note under .
Effective Date of 1984 Amendment
section 911(d)(2)(G) of Pub. L. 98–369section 911(e) of Pub. L. 98–369section 6427 of this titleAmendment by effective , see , set out as a note under .
section 1033(c)(1) of Pub. L. 98–369section 1033(d) of Pub. L. 98–369section 7611 of this titleAmendment by applicable with respect to inquiries and examinations beginning after , see , set out as an Effective Date note under .
Effective Date of 1983 Amendment
Pub. L. 97–424section 515(c) of Pub. L. 97–424section 34 of this titleAmendment by applicable with respect to articles sold after , see , set out as a note under .
Effective Date of 1980 Amendment
Pub. L. 96–223section 232(h)(2) of Pub. L. 96–223section 6427 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1978 Amendment
Pub. L. 95–599section 505(d) of Pub. L. 95–599section 6427 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1976 Amendment
Pub. L. 94–530section 1(d) of Pub. L. 94–530section 4041 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1970 Amendment
Pub. L. 91–258section 211(a) of Pub. L. 91–258section 4041 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1969 Amendment
Pub. L. 91–172section 121(g) of Pub. L. 91–172section 511 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Effective Date of 1965 Amendment
Pub. L. 89–44Pub. L. 89–44section 4161 of this titleAmendment by effective , see section 701(a)(1), (2), of , set out as a note under .
Effective Date of 1956 Amendment
section 4041 of this titleAmendment by act , effective , see section 211 of act , set out as a note under .
Regulations
Pub. L. 100–647, title VI, § 6228(b)102 Stat. 3732