# 26 U.S.C. § 7342: Penalty for refusal to permit entry or examination

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7342>. Cite pinpoints as 26 U.S.C. § 7342(a)(1).

Any owner of any building or place, or person having the agency or superintendence of the same, who refuses to admit any officer or employee of the Treasury Department acting under the authority of section 7606 (relating to entry of premises for examination of taxable articles) or refuses to permit him to examine such article or articles, shall, for every such refusal, forfeit $500.

## Leading cases

- [United States v. Wedgewood, Inc., 457 F.2d 648 (1st Cir. 1972)](https://www.courtlistener.com/opinion/302494/united-states-v-wedgewood-inc/)

## Connections

Cites: § 7606 Entry of premises for examination of taxable objects

Cited by: § 4083 Definitions; special rule; administrative authority; § 7606 Entry of premises for examination of taxable objects

Derived from: 1939 § 3601(b)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 872