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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 7601

Canvass of districts for taxable persons and objects

Official textgovinfo.govlast amended

# (a)

General rule The Secretary shall, to the extent he deems it practicable, cause officers or employees of the Treasury Department to proceed, from time to time, through each internal revenue district and inquire after and concerning all persons therein who may be liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects with respect to which any tax is imposed.

# (b)

Penalties For penalties applicable to forcible obstruction or hindrance of Treasury officers or employees in the performance of their duties, see section 7212.

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Nearby sections (25 sections)
  1. 7521 · Procedures involving taxpayer interviews
  2. 7522 · Content of tax due, deficiency, and other notices
  3. 7523 · Graphic presentation of major categories of Federal outlays and…
  4. 7524 · Annual notice of tax delinquency
  5. 7525 · Confidentiality privileges relating to taxpayer communications
  6. 7526 · Low-income taxpayer clinics
  7. 7526A · Return preparation programs for applicable taxpayers
  8. 7527 · Advance payment of credit for health insurance costs of eligible…
  9. 7527A · Advance payment of child tax credit
  10. 7528 · Internal Revenue Service user fees
  11. 7529 · Notification of suspected identity theft
  12. 7530 · Application of earned income tax credit to possessions of the…
  13. 7601 · Canvass of districts for taxable persons and objects
  14. 7602 · Examination of books and witnesses
  15. 7603 · Service of summons
  16. 7604 · Enforcement of summons
  17. 7605 · Time and place of examination
  18. 7606 · Entry of premises for examination of taxable objects
  19. 7607 · [§7607. Repealed. Pub. L. 98–473, title II, §320(b), Oct. 12,…
  20. 7608 · Authority of internal revenue enforcement officers
  21. 7609 · Special procedures for third-party summonses
  22. 7610 · Fees and costs for witnesses
  23. 7611 · Restrictions on church tax inquiries and examinations
  24. 7612 · Special procedures for summonses for computer software
  25. 7613 · Cross references
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