# 26 U.S.C. § 7606: Entry of premises for examination of taxable objects

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7606>. Cite pinpoints as 26 U.S.C. § 7606(a)(1).

## § 7606(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.

## § 7606(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.

## § 7606(c) Penalties

For penalty for refusal to permit entry or examination, see section 7342.

## Regulations

- [Treas. Reg. § 301.7606-1](/26/reg/301.7606-1.md): Entry of premises for examination of taxable objects. (interprets § 7606)

## 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: § 7342 Penalty for refusal to permit entry or examination

Cited by: § 7342 Penalty for refusal to permit entry or examination

Derived from: 1939 § 3601(a)(1), (2)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 903
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834