§ 301.7606-1 Entry of premises for examination of taxable objects.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Cases: United States v. Wedgewood, Inc., 457 F.2d 648 (1st Cir. 1972)
(a) Entry during day The Secretary may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects.
(b) Entry at night When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties.
(c) Penalties For penalty for refusal to permit entry or examination, see section 7342.