# 26 U.S.C. § 4423: Inspection of books

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4423>. Cite pinpoints as 26 U.S.C. § 4423(a)(1).

Notwithstanding section 7605(b), the books of account of any person liable for tax under this chapter may be examined and inspected as frequently as may be needful to the enforcement of this chapter.

## Leading cases

- [United States v. Haydel, 649 F.2d 1152 (5th Cir. 1981)](https://www.courtlistener.com/opinion/390869/united-states-v-john-m-haydel-jr-aka-ice-cream-and-mugsy/)

## Connections

Cites: § 7605 Time and place of examination

Cited by: § 7613 Cross references

Derived from: 1939 § 3298

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 528