Cases: United States v. Grayson County State Bank, 656 F.2d 1070 (1st Cir. 1981); De Masters v. Arend, 313 F.2d 79 (9th Cir. 1963)
(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.
Amended 1956, 1965, 1970, 1976, 1978, 1980, 1983, 1984, 1986, 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(12), made technical correction to language of Pub. L. 99–514, § 1703(e)(2)(G), see 1986 Amendment note below.
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)” in two places.
- 1986 Pub. L. 99-514 Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)” in two places.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 911(d)(2)(G), substituted “6427(i)(2)” for “6427(h)(2)” in two places.
- 1983 Pub. L. 97-424 Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),” wherever appearing.
- 1980 Pub. L. 96-223 Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)” wherever appearing.
- 1978 Pub. L. 95-599 Pub. L. 95–599 substituted “6427(g)(2)” for “6427(f)(2)” wherever appearing.
- 1976 Pub. L. 94-530 Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)” wherever appearing.
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
- 1970 Pub. L. 91-258 Pub. L. 91–258 inserted references to section 6427(e)(2).
- 1965 Pub. L. 89-44 Pub. L. 89–44 inserted references to section 6424(d)(2).
- 1956 Act June 29, 1956, inserted references to section 6421(f)(2).
- 1956 Act Apr. 2, 1956, inserted references to section 6420(e)(2) in second sentence.
(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.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Cases: United States v. Dema, 544 F.2d 1373 (7th Cir. 1976)
Cited by 11
(c) Cross reference For provisions restricting church tax inquiries and examinations, see section 7611.
Amended 1969, 1976, 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 1033(c)(1), amended subsec. (c) generally, substituting a cross reference relating to church tax inquiries for provisions relating to church tax inquiries.
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
- 1969 Pub. L. 91-172 Pub. L. 91–172 added subsec. (c).