26 U.S.C. § 7605
Time and place of examination
# (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.
# (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.
# (c) Cross reference
For provisions restricting church tax inquiries and examinations, see section 7611.
Source: view the official text
Cited by 13
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- 26 CFR § 1.897-3 — Election by foreign corporation to be treated as a domestic corporation under section 897(i).
- 26 CFR § 301.6225-2 — Modification of imputed underpayment.
- 26 CFR § 301.6331-2 — Procedures and restrictions on levies.
- 26 CFR § 301.7605-1 — Time and place of examination.
- 26 CFR § 301.7611-1 — Questions and answers relating to church tax inquiries and examinations.
- 26 CFR § 301.9100-0 — Outline of regulations.
- 26 CFR § 301.9100-3 — Other extensions.
- 26 CFR § 601.105 — Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
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Nearby sections (25 sections)
- 7525 · Confidentiality privileges relating to taxpayer communications
- 7526 · Low-income taxpayer clinics
- 7526A · Return preparation programs for applicable taxpayers
- 7527 · Advance payment of credit for health insurance costs of eligible…
- 7527A · Advance payment of child tax credit
- 7528 · Internal Revenue Service user fees
- 7529 · Notification of suspected identity theft
- 7530 · Application of earned income tax credit to possessions of the…
- 7601 · Canvass of districts for taxable persons and objects
- 7602 · Examination of books and witnesses
- 7603 · Service of summons
- 7604 · Enforcement of summons
- 7605 · Time and place of examination
- 7606 · Entry of premises for examination of taxable objects
- 7607 · Repealed. Pub. L. 98–473, title II, § 320(b), Oct. 12, 1984, 98…
- 7608 · Authority of internal revenue enforcement officers
- 7609 · Special procedures for third-party summonses
- 7610 · Fees and costs for witnesses
- 7611 · Restrictions on church tax inquiries and examinations
- 7612 · Special procedures for summonses for computer software
- 7613 · Cross references
- 7621 · Internal revenue districts
- 7622 · Authority to administer oaths and certify
- 7623 · Expenses of detection of underpayments and fraud, etc.
- 7624 · Reimbursement to State and local law enforcement agencies