# 26 U.S.C. § 7605: Time and place of examination

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7605>. Cite pinpoints as 26 U.S.C. § 7605(a)(1).

## § 7605(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.

## § 7605(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.

## § 7605(c) Cross reference

For provisions restricting church tax inquiries and examinations, see section 7611.

## Regulations

- [Treas. Reg. § 301.7605-1](/26/reg/301.7605-1.md): Time and place of examination. (interprets § 7605)

## Leading cases

- [United States v. Grayson County State Bank, 656 F.2d 1070 (1st Cir. 1981)](https://www.courtlistener.com/opinion/393258/united-states-v-grayson-county-state-bank-and-lloyd-butts-first/)
- [De Masters v. Arend, 313 F.2d 79 (9th Cir. 1963)](https://www.courtlistener.com/opinion/7023116/de-masters-v-arend/)
- [United States v. Dema, 544 F.2d 1373 (7th Cir. 1976)](https://www.courtlistener.com/opinion/340574/united-states-and-david-j-feddor-revenue-agent-internal-revenue-service/)

## Connections

Cites: § 6420 Gasoline used on farms; § 7602 Examination of books and witnesses; § 7611 Restrictions on church tax inquiries and examinations

Cited by: § 4423 Inspection of books

Derived from: 1939 § 3614; 1939 § 3615; 1939 § 3631

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 902
- 1956-04-02: [Act Apr. 2, 1956, ch. 160](/26/act/1956-ch160.md), 70 Stat. 91
- 1956-06-29: [Act June 29, 1956, ch. 462](/26/act/1956-ch462.md), 70 Stat. 396
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 139
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 548
- 1970-05-21: [Pub. L. 91-258](/26/act/91-258.md), 84 Stat. 249
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1976-10-17: [Pub. L. 94-530](/26/act/94-530.md), 90 Stat. 2488
- 1978-11-06: [Pub. L. 95-599](/26/act/95-599.md), 92 Stat. 2760
- 1980-04-02: [Pub. L. 96-223](/26/act/96-223.md), 94 Stat. 278
- 1983-01-06: [Pub. L. 97-424](/26/act/97-424.md), 96 Stat. 2182
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 1007
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2778
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3576