Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-26/chapter-78/section-7601.md

@@ -0,0 +1,43 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7601"
+description: "Canvass of districts for taxable persons and objects"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7601"
+citation: "26 U.S.C. § 7601"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7601"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "d72941bd04b57fe1dd5700974040fcec6c914b530fdb471c4b48c3453e7d6927"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "67679177e5bd5331055592e15c4a1284b65b8acc0b407cd96a8423be16835976"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7601 - Canvass of districts for taxable persons and objects
+
+## Text
+
+(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.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 901; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

legal/us/code/title-26/chapter-78/section-7602.md

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+---
+type: "LegalText"
+title: "26 U.S.C. § 7602"
+description: "Examination of books and witnesses"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7602"
+citation: "26 U.S.C. § 7602"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7602"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "18f3cc2b4c781353bd8abe18a822710f8108983aa8160a60afbbf086e2790023"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "d5d1e9e727915b384bda3fcc20f405df875c4a294a84c219117fb6200af4eaf2"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7602 - Examination of books and witnesses
+
+## Text
+
+(a) Authority to summon, etc. For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary of any person in respect of any internal revenue tax, or collecting any such liability, the Secretary is authorized—
+
+(1) To examine any books, papers, records, or other data which may be relevant or material to such inquiry;
+
+(2) To summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the Secretary may deem proper, to appear before the Secretary at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and
+
+(3) To take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry.
+
+(b) Purpose may include inquiry into offense The purposes for which the Secretary may take any action described in paragraph (1), (2), or (3) of subsection (a) include the purpose of inquiring into any offense connected with the administration or enforcement of the internal revenue laws.
+
+(c) Notice of contact of third parties (1) General notice An officer or employee of the Internal Revenue Service may not contact any person other than the taxpayer with respect to the determination or collection of the tax liability of such taxpayer unless such contact occurs during a period (not greater than 1 year) which is specified in a notice which—
+
+(A) informs the taxpayer that contacts with persons other than the taxpayer are intended to be made during such period, and
+
+(B) except as otherwise provided by the Secretary, is provided to the taxpayer not later than 45 days before the beginning of such period.
+
+Nothing in the preceding sentence shall prevent the issuance of notices to the same taxpayer with respect to the same tax liability with periods specified therein that, in the aggregate, exceed 1 year. A notice shall not be issued under this paragraph unless there is an intent at the time such notice is issued to contact persons other than the taxpayer during the period specified in such notice. The preceding sentence shall not prevent the issuance of a notice if the requirement of such sentence is met on the basis of the assumption that the information sought to be obtained by such contact will not be obtained by other means before such contact.
+
+(2) Notice of specific contacts The Secretary shall periodically provide to a taxpayer a record of persons contacted during such period by the Secretary with respect to the determination or collection of the tax liability of such taxpayer. Such record shall also be provided upon request of the taxpayer.
+
+(3) Exceptions This subsection shall not apply—
+
+(A) to any contact which the taxpayer has authorized;
+
+(B) if the Secretary determines for good cause shown that such notice would jeopardize collection of any tax or such notice may involve reprisal against any person; or
+
+(C) with respect to any pending criminal investigation.
+
+(d) No administrative summons when there is Justice Department referral (1) Limitation of authority No summons may be issued under this title, and the Secretary may not begin any action under section 7604 to enforce any summons, with respect to any person if a Justice Department referral is in effect with respect to such person.
+
+(2) Justice Department referral in effect For purposes of this subsection—
+
+(A) In general A Justice Department referral is in effect with respect to any person if—
+
+(i) the Secretary has recommended to the Attorney General a grand jury investigation of, or the criminal prosecution of, such person for any offense connected with the administration or enforcement of the internal revenue laws, or
+
+(ii) any request is made under section 6103(h)(3)(B) for the disclosure of any return or return information (within the meaning of section 6103(b)) relating to such person.
+
+(B) Termination A Justice Department referral shall cease to be in effect with respect to a person when—
+
+(i) the Attorney General notifies the Secretary, in writing, that—
+
+(I) he will not prosecute such person for any offense connected with the administration or enforcement of the internal revenue laws,
+
+(II) he will not authorize a grand jury investigation of such person with respect to such an offense, or
+
+(III) he will discontinue such a grand jury investigation,
+
+(ii) a final disposition has been made of any criminal proceeding pertaining to the enforcement of the internal revenue laws which was instituted by the Attorney General against such person, or
+
+(iii) the Attorney General notifies the Secretary, in writing, that he will not prosecute such person for any offense connected with the administration or enforcement of the internal revenue laws relating to the request described in subparagraph (A)(ii).
+
+(3) Taxable years, etc., treated separately For purposes of this subsection, each taxable period (or, if there is no taxable period, each taxable event) and each tax imposed by a separate chapter of this title shall be treated separately.
+
+(e) Limitation on examination on unreported income The Secretary shall not use financial status or economic reality examination techniques to determine the existence of unreported income of any taxpayer unless the Secretary has a reasonable indication that there is a likelihood of such unreported income.
+
+(f) Limitation on access of persons other than Internal Revenue Service officers and employees The Secretary shall not, under the authority of section 6103(n), provide any books, papers, records, or other data obtained pursuant to this section to any person authorized under section 6103(n), except when such person requires such information for the sole purpose of providing expert evaluation and assistance to the Internal Revenue Service. No person other than an officer or employee of the Internal Revenue Service or the Office of Chief Counsel may, on behalf of the Secretary, question a witness under oath whose testimony was obtained pursuant to this section.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 901; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, § 333(a), Sept. 3, 1982, 96 Stat. 622; Pub. L. 105–206, title III, §§ 3412, 3417(a), July 22, 1998, 112 Stat. 751, 757; Pub. L. 116–25, title I, §§ 1206(a), 1208(a), July 1, 2019, 133 Stat. 990, 991.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2019—Subsec. (c)(1). Pub. L. 116–25, § 1206(a), amended par. (1) generally. Prior to amendment, text read as follows: “An officer or employee of the Internal Revenue Service may not contact any person other than the taxpayer with respect to the determination or collection of the tax liability of such taxpayer without providing reasonable notice in advance to the taxpayer that contacts with persons other than the taxpayer may be made.” Subsec. (f). Pub. L. 116–25, § 1208(a), added subsec. (f). 1998—Subsec. (c). Pub. L. 105–206, § 3417(a), added subsec. (c). Former subsec. (c) redesignated (d). Subsec. (d). Pub. L. 105–206, § 3417(a), redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e). Pub. L. 105–206, § 3412, added subsec. (d). Subsec. (e). Pub. L. 105–206, § 3417(a), redesignated subsec. (d) as (e). 1982—Pub. L. 97–248 redesignated existing provisions as subsec. (a), added subsec. (a) heading, and added subsecs. (b) and (c). 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2019 AmendmentPub. L. 116–25, title I, § 1206(b), July 1, 2019, 133 Stat. 990, provided that: “The amendment made by this section [amending this section] shall apply to notices provided, and contacts of persons made, after the date which is 45 days after the date of the enactment of this Act [July 1, 2019].” Pub. L. 116–25, title I, § 1208(b), July 1, 2019, 133 Stat. 991, provided that: “The amendment made by this section [amending this section]— “(1) shall take effect on the date of the enactment of this Act [July 1, 2019]; and “(2) shall not fail to apply to a contract in effect under section 6103(n) of the Internal Revenue Code of 1986 merely because such contract was in effect before the date of the enactment of this Act.”
+
+Effective Date of 1998 AmendmentPub. L. 105–206, title III, § 3417(b), July 22, 1998, 112 Stat. 758, provided that: “The amendments made by subsection (a) [amending this section] shall apply to contacts made after the 180th day after the date of the enactment of this Act [July 22, 1998].”
+
+Effective Date of 1982 AmendmentPub. L. 97–248, title III, § 333(b), Sept. 3, 1982, 96 Stat. 623, provided that: “The amendments made by subsection (a) [amending this section] shall take effect on the day after the date of the enactment of this Act [Sept. 3, 1982].”

legal/us/code/title-26/chapter-78/section-7603.md

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+---
+type: "LegalText"
+title: "26 U.S.C. § 7603"
+description: "Service of summons"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7603"
+citation: "26 U.S.C. § 7603"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7603"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "08098f2b56f66e2bb6c6e024389c8d1bdb9d34a26e72064a8e57bad77f343f54"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "894f3893d8ecca8cb44fc5f317ee2486eeee9a21b9864442d4197f4012c09cb1"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7603 - Service of summons
+
+## Text
+
+(a) In general A summons issued under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 shall be served by the Secretary, by an attested copy delivered in hand to the person to whom it is directed, or left at his last and usual place of abode; and the certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records, or other data, it shall be sufficient if such books, papers, rec­ords, or other data are described with reasonable certainty.
+
+(b) Service by mail to third-party recordkeepers (1) In general A summons referred to in subsection (a) for the production of books, papers, records, or other data by a third-party recordkeeper may also be served by certified or registered mail to the last known address of such recordkeeper.
+
+(2) Third-party recordkeeper For purposes of paragraph (1), the term “third-party recordkeeper” means—
+
+(A) any mutual savings bank, cooperative bank, domestic building and loan association, or other savings institution chartered and supervised as a savings and loan or similar association under Federal or State law, any bank (as defined in section 581), or any credit union (within the meaning of section 501(c)(14)(A)),
+
+(B) any consumer reporting agency (as defined under section 603(f) of the Fair Credit Reporting Act (15 U.S.C. 1681a(f))),
+
+(C) any person extending credit through the use of credit cards or similar devices,
+
+(D) any broker (as defined in section 3(a)(4) of the Securities Exchange Act of 1934 (15 U.S.C. 78c(a)(4))),
+
+(E) any attorney,
+
+(F) any accountant,
+
+(G) any barter exchange (as defined in section 6045(c)(3)),
+
+(H) any regulated investment company (as defined in section 851) and any agent of such regulated investment company when acting as an agent thereof,
+
+(I) any enrolled agent, and
+
+(J) any owner or developer of a computer software source code (as defined in section 7612(d)(2)).
+
+Subparagraph (J) shall apply only with respect to a summons requiring the production of the source code referred to in subparagraph (J) or the program and data described in section 7612(b)(1)(A)(ii) to which such source code relates.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 902; Apr. 2, 1956, ch. 160, § 4(i), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(d)(4), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(4), June 21, 1965, 79 Stat. 139; Pub. L. 91–258, title II, § 207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–530, § 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95–599, title V, § 505(c)(5), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96–223, title II, § 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97–424, title V, § 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G), July 18, 1984, 98 Stat. 1007; Pub. L. 99–514, title XVII, § 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. L. 100–647, title I, § 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577; Pub. L. 105–206, title III, §§ 3413(c), 3416(a), July 22, 1998, 112 Stat. 754, 756; Pub. L. 106–554, § 1(a)(7) [title III, § 319(26)], Dec. 21, 2000, 114 Stat. 2763, 2763A–648.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2000—Subsec. (b)(2)(A) to (G). Pub. L. 106–554 substituted a comma for semicolon at end. 1998—Subsec. (a). Pub. L. 105–206, § 3416(a), designated existing provisions as subsec. (a) and inserted heading. Subsec. (b). Pub. L. 105–206, § 3416(a), added subsec. (b). Subsec. (b)(2). Pub. L. 105–206, § 3413(c), added subpar. (J) and concluding provisions. 1988—Pub. L. 100–647, § 1017(c)(12), made technical correction to language of Pub. L. 99–514, § 1703(e)(2)(G), see 1986 Amendment note below. Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”. 1986—Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)”. 1984—Pub. L. 98–369 substituted “6427(i)(2)” for “6427(h)(2)”. 1983—Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”. 1980—Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”. 1978—Pub. L. 95–599 substituted “6427(g)(2)” for “6427(f)(2)”. 1976—Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)”. Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1970—Pub. L. 91–258 inserted reference to section 6427(e)(2). 1965—Pub. L. 89–44 inserted reference to section 6424(d)(2). 1956—Act June 29, 1956, inserted reference to section 6421(f)(2). Act Apr. 2, 1956, inserted reference to section 6420(e)(2).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1998 AmendmentAmendment by section 3413(c) of Pub. L. 105–206 applicable to summonses issued, and software acquired, after July 22, 1998, see section 3413(e)(1) of Pub. L. 105–206, set out as an Effective Date note under section 7612 of this title. Pub. L. 105–206, title III, § 3416(b), July 22, 1998, 112 Stat. 757, provided that: “The amendment made by this section [amending this section] shall apply to summonses served after the date of the enactment of this Act [July 22, 1998].”
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 applicable to gasoline removed (as defined in section 4082 of this title as amended by section 1703 of Pub. L. 99–514) after Dec. 31, 1987, see section 1703(h) of Pub. L. 99–514, set out as a note under section 4081 of this title.
+
+Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 effective Aug. 1, 1984, see section 911(e) of Pub. L. 98–369, set out as a note under section 6427 of this title.
+
+Effective Date of 1983 AmendmentAmendment by Pub. L. 97–424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97–424, set out as a note under section 34 of this title.
+
+Effective Date of 1980 AmendmentAmendment by Pub. L. 96–223 effective Jan. 1, 1979, see section 232(h)(2) of Pub. L. 96–223, set out as a note under section 6427 of this title.
+
+Effective Date of 1978 AmendmentAmendment by Pub. L. 95–599 effective Jan. 1, 1979, see section 505(d) of Pub. L. 95–599, set out as a note under section 6427 of this title.
+
+Effective Date of 1976 AmendmentAmendment by Pub. L. 94–530 effective Oct. 1, 1976, see section 1(d) of Pub. L. 94–530, set out as a note under section 4041 of this title.
+
+Effective Date of 1970 AmendmentAmendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.
+
+Effective Date of 1965 AmendmentAmendment by Pub. L. 89–44 effective Jan. 1, 1966, see section 701(a)(1), (2), of Pub. L. 89–44, set out as a note under section 4161 of this title.
+
+Effective Date of 1956 AmendmentAmendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title.

legal/us/code/title-26/chapter-78/section-7604.md

@@ -0,0 +1,71 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7604"
+description: "Enforcement of summons"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7604"
+citation: "26 U.S.C. § 7604"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7604"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "3b3ebc740b1b3f108887ba44a6dd687f8e3f1731da54ebd97ba69515a818b01b"
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+text_hash: "45725eb4529f0849e2dd3353b3f739918ca82427d176527dd79e8b7ecc24c941"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7604 - Enforcement of summons
+
+## Text
+
+(a) Jurisdiction of district court If any person is summoned under the internal revenue laws to appear, to testify, or to produce books, papers, records, or other data, the United States district court for the district in which such person resides or is found shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, records, or other data.
+
+(b) Enforcement Whenever any person summoned under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 neglects or refuses to obey such summons, or to produce books, papers, rec­ords, or other data, or to give testimony, as required, the Secretary may apply to the judge of the district court or to a United States magistrate judge for the district within which the person so summoned resides or is found for an attachment against him as for a contempt. It shall be the duty of the judge or magistrate judge to hear the application, and, if satisfactory proof is made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case; and upon such hearing the judge or the United States magistrate judge shall have power to make such order as he shall deem proper, not inconsistent with the law for the punishment of contempts, to enforce obedience to the requirements of the summons and to punish such person for his default or disobedience.
+
+(c) Cross references (1) Authority to issue orders, processes, and judgments For authority of district courts generally to enforce the provisions of this title, see section 7402.
+
+(2) Penalties For penalties applicable to violation of section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602, see section 7210.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 902; Apr. 2, 1956, ch. 160, § 4(i), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(d)(4), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(4), June 21, 1965, 79 Stat. 139; Pub. L. 90–578, title IV, § 402(b)(2), Oct. 17, 1968, 82 Stat. 1118; Pub. L. 91–258, title II, § 207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–530, § 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95–599, title V, § 505(c)(5), (6), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96–223, title II, § 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97–424, title V, § 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G), July 18, 1984, 98 Stat. 1007; Pub. L. 99–514, title XVII, § 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. L. 100–647, title I, § 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577; Pub. L. 101–650, title III, § 321, Dec. 1, 1990, 104 Stat. 5117.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1988—Subsecs. (b), (c)(2). Pub. L. 100–647, § 1017(c)(12), made technical correction to language of Pub. L. 99–514, § 1703(e)(2)(G), see 1986 Amendment note below. Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”. 1986—Subsecs. (b), (c)(2). Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)”. 1984—Subsecs. (b), (c)(2). Pub. L. 98–369 substituted “6427(i)(2)” for “6427(h)(2)”. 1983—Subsecs. (b), (c)(2). Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”. 1980—Subsecs. (b), (c)(2). Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”. 1978—Subsec. (b). Pub. L. 95–599, § 505(c)(5), substituted “6427(g)(2)” for “6427(f)(2)”. Subsec. (c)(2). Pub. L. 95–599, § 505(c)(6), substituted “6427(g)(2)” for “6427(e)(2)”. 1976—Subsec. (b). Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)”. Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1970—Subsecs. (b), (c). Pub. L. 91–258 inserted references to section 6427(e)(2). 1965—Subsecs. (b), (c). Pub. L. 89–44 inserted references to section 6424(d)(2). 1956—Subsecs. (b), (c). Act Apr. 2, 1956, inserted references to section 6420(e)(2). Act June 29, 1956, inserted references to section 6421(f)(2).
+
+Statutory Notes and Related Subsidiaries
+
+Change of Name “United States magistrate judge” and “magistrate judge” substituted for “United States magistrate” and “magistrate”, respectively, wherever appearing in subsec. (b) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure. Previously, “United States magistrate” and “magistrate” substituted for “United States commissioner” and “commissioner”, respectively, pursuant to Pub. L. 90–578. See chapter 43 (§ 631 et seq.) of Title 28.
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 applicable to gasoline removed (as defined in section 4082 of this title as amended by section 1703 of Pub. L. 99–514) after Dec. 31, 1987, see section 1703(h) of Pub. L. 99–514, set out as a note under section 4081 of this title.
+
+Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 effective Aug. 1, 1984, see section 911(e) of Pub. L. 98–369, set out as a note under section 6427 of this title.
+
+Effective Date of 1983 AmendmentAmendment by Pub. L. 97–424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97–424, set out as a note under section 34 of this title.
+
+Effective Date of 1980 AmendmentAmendment by Pub. L. 96–223 effective Jan. 1, 1979, see section 232(h)(2) of Pub. L. 96–223, set out as a note under section 6427 of this title.
+
+Effective Date of 1978 AmendmentAmendment by Pub. L. 95–599 effective Jan. 1, 1979, see section 505(d) of Pub. L. 95–599, set out as a note under section 6427 of this title.
+
+Effective Date of 1976 AmendmentAmendment by Pub. L. 94–530 effective Oct. 1, 1976, see section 1(d) of Pub. L. 94–530, set out as a note under section 4041 of this title.
+
+Effective Date of 1970 AmendmentAmendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.
+
+Effective Date of 1965 AmendmentAmendment by Pub. L. 89–44 effective Jan. 1, 1966, see section 701(a)(1), (2), of Pub. L. 89–44, set out as a note under section 4161 of this title.
+
+Effective Date of 1956 AmendmentAmendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title.

legal/us/code/title-26/chapter-78/section-7605.md

@@ -0,0 +1,71 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7605"
+description: "Time and place of examination"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7605"
+citation: "26 U.S.C. § 7605"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7605"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "6bfc68a7bb72a2d05ef988b030029dd962355b7020fda4fd5e874ef302f703c3"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "489d7a951375fbb46144d4d06b3fc0d089bd2f23b882697ffab1e401dcc44d23"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7605 - Time and place of examination
+
+## Text
+
+(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.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 902; Apr. 2, 1956, ch. 160, § 4(i), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(d)(4), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(4), June 21, 1965, 79 Stat. 139; Pub. L. 91–172, title I, § 121(f), Dec. 30, 1969, 83 Stat. 548; Pub. L. 91–258, title II, § 207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–530, § 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95–599, title V, § 505(c)(5), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96–223, title II, § 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97–424, title V, § 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G), title X, § 1033(c)(1), July 18, 1984, 98 Stat. 1007, 1039; Pub. L. 99–514, title XVII, § 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. L. 100–647, title I, § 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1988—Subsec. (a). Pub. L. 100–647, § 1017(c)(12), made technical correction to language of Pub. L. 99–514, § 1703(e)(2)(G), see 1986 Amendment note below. Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)” in two places. 1986—Subsec. (a). Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)” in two places. 1984—Subsec. (a). Pub. L. 98–369, § 911(d)(2)(G), substituted “6427(i)(2)” for “6427(h)(2)” in two places. Subsec. (c). Pub. L. 98–369, § 1033(c)(1), amended subsec. (c) generally, substituting a cross reference relating to church tax inquiries for provisions relating to church tax inquiries. 1983—Subsec. (a). Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),” wherever appearing. 1980—Subsec. (a). Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)” wherever appearing. 1978—Subsec. (a). Pub. L. 95–599 substituted “6427(g)(2)” for “6427(f)(2)” wherever appearing. 1976—Subsec. (a). Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)” wherever appearing. Pub. L. 94–455 struck out “or his delegate” after “Secretary”. Subsecs. (b), (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1970—Subsec. (a). Pub. L. 91–258 inserted references to section 6427(e)(2). 1969—Subsec. (c). Pub. L. 91–172 added subsec. (c). 1965—Subsec. (a). Pub. L. 89–44 inserted references to section 6424(d)(2). 1956—Subsec. (a). Act June 29, 1956, inserted references to section 6421(f)(2). Act Apr. 2, 1956, inserted references to section 6420(e)(2) in second sentence.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 applicable to gasoline removed (as defined in section 4082 of this title as amended by section 1703 of Pub. L. 99–514) after Dec. 31, 1987, see section 1703(h) of Pub. L. 99–514, set out as a note under section 4081 of this title.
+
+Effective Date of 1984 AmendmentAmendment by section 911(d)(2)(G) of Pub. L. 98–369 effective Aug. 1, 1984, see section 911(e) of Pub. L. 98–369, set out as a note under section 6427 of this title. Amendment by section 1033(c)(1) of Pub. L. 98–369 applicable with respect to inquiries and examinations beginning after Dec. 31, 1984, see section 1033(d) of Pub. L. 98–369, set out as an Effective Date note under section 7611 of this title.
+
+Effective Date of 1983 AmendmentAmendment by Pub. L. 97–424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97–424, set out as a note under section 34 of this title.
+
+Effective Date of 1980 AmendmentAmendment by Pub. L. 96–223 effective Jan. 1, 1979, see section 232(h)(2) of Pub. L. 96–223, set out as a note under section 6427 of this title.
+
+Effective Date of 1978 AmendmentAmendment by Pub. L. 95–599 effective Jan. 1, 1979, see section 505(d) of Pub. L. 95–599, set out as a note under section 6427 of this title.
+
+Effective Date of 1976 AmendmentAmendment by Pub. L. 94–530 effective Oct. 1, 1976, see section 1(d) of Pub. L. 94–530, set out as a note under section 4041 of this title.
+
+Effective Date of 1970 AmendmentAmendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.
+
+Effective Date of 1969 AmendmentAmendment by Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 121(g) of Pub. L. 91–172, set out as a note under section 511 of this title.
+
+Effective Date of 1965 AmendmentAmendment by Pub. L. 89–44 effective Jan. 1, 1966, see section 701(a)(1), (2), of Pub. L. 89–44, set out as a note under section 4161 of this title.
+
+Effective Date of 1956 AmendmentAmendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title.
+
+RegulationsPub. L. 100–647, title VI, § 6228(b), Nov. 10, 1988, 102 Stat. 3732, provided that: “The Secretary of the Treasury or the Secretary’s delegate shall issue regulations to implement subsection (a) of section 7605 of the 1986 Code (relating to time and place of examination) within 1 year after the date of the enactment of this Act [Nov. 10, 1988].”

legal/us/code/title-26/chapter-78/section-7606.md

@@ -0,0 +1,45 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7606"
+description: "Entry of premises for examination of taxable objects"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7606"
+citation: "26 U.S.C. § 7606"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7606"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "28c244e3120bbcad020b5d383e9f01dfbff77304ad37916e5e0ded8fc176a481"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "0a0d3d10f2983e9b92821a20a2f2e78336b03234610b3876c35e2aea316bebc7"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7606 - Entry of premises for examination of taxable objects
+
+## Text
+
+(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.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 903; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

legal/us/code/title-26/chapter-78/section-7607.md

@@ -0,0 +1,39 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7607"
+description: "Repealed. Pub. L. 98–473, title II, § 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98–573, title II, § 213(b)(1), Oct. 30, 1984, 98 Stat. 2988]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7607"
+citation: "26 U.S.C. § 7607"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7607"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "e342aa0b30221d8688c3862336747534328a29810f878b6403656c74aa9e24b5"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "4f98f61a896b47dace198205873741ecb5b2c458cffdd824166098dfeb0d67f2"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7607 - Repealed. Pub. L. 98–473, title II, § 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98–573, title II, § 213(b)(1), Oct. 30, 1984, 98 Stat. 2988]
+
+## Notes
+
+Section, added July 18, 1956, ch. 629, title I, § 104(a), 70 Stat. 570; amended Oct. 27, 1970, Pub. L. 91–513, title III, § 1102(g)(1), 84 Stat. 1292, set forth additional authority for Bureau of Customs with respect to firearms, warrants, etc.
+
+Another section 7607 was renumbered section 7613 of this title.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of RepealRepeal effective Oct. 15, 1984, see section 214(e) of Pub. L. 98–573, set out as an Effective Date of 1984 Amendment note under section 1304 of Title 19, Customs Duties.

legal/us/code/title-26/chapter-78/section-7608.md

@@ -0,0 +1,139 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7608"
+description: "Authority of internal revenue enforcement officers"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7608"
+citation: "26 U.S.C. § 7608"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7608"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "12f9390b2eb52e7e2d5e2667aaf6b604072d3f9be6eb278e671426abf3e401a7"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "0158bc2306f4b71feb315221341d5b402b637a2db664044fca54110c2b34a61b"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7608 - Authority of internal revenue enforcement officers
+
+## Text
+
+(a) Enforcement of subtitle E and other laws pertaining to liquor, tobacco, and firearms Any investigator, agent, or other internal revenue officer by whatever term designated, whom the Secretary charges with the duty of enforcing any of the criminal, seizure, or forfeiture provisions of subtitle E or of any other law of the United States pertaining to the commodities subject to tax under such subtitle for the enforcement of which the Secretary is responsible, may—
+
+(1) carry firearms;
+
+(2) execute and serve search warrants and arrest warrants, and serve subpoenas and summonses issued under authority of the United States;
+
+(3) in respect to the performance of such duty, make arrests without warrant for any offense against the United States committed in his presence, or for any felony cognizable under the laws of the United States if he has reasonable grounds to believe that the person to be arrested has committed, or is committing, such felony; and
+
+(4) in respect to the performance of such duty, make seizures of property subject to forfeiture to the United States.
+
+(b) Enforcement of laws relating to internal revenue other than subtitle E (1) Any criminal investigator of the Intelligence Division of the Internal Revenue Service whom the Secretary charges with the duty of enforcing any of the criminal provisions of the internal revenue laws, any other criminal provisions of law relating to internal revenue for the enforcement of which the Secretary is responsible, or any other law for which the Secretary has delegated investigatory authority to the Internal Revenue Service, is, in the performance of his duties, authorized to perform the functions described in paragraph (2).
+
+(2) The functions authorized under this subsection to be performed by an officer referred to in paragraph (1) are—
+
+(A) to execute and serve search warrants and arrest warrants, and serve subpoenas and summonses issued under authority of the United States;
+
+(B) to make arrests without warrant for any offense against the United States relating to the internal revenue laws committed in his presence, or for any felony cognizable under such laws if he has reasonable grounds to believe that the person to be arrested has committed or is committing any such felony; and
+
+(C) to make seizures of property subject to forfeiture under the internal revenue laws.
+
+(c) Rules relating to undercover operations (1) Certification required for exemption of undercover operations from certain laws With respect to any undercover investigative operation of the Internal Revenue Service (hereinafter in this subsection referred to as the “Service”) which is necessary for the detection and prosecution of offenses under the internal revenue laws, any other criminal provisions of law relating to internal revenue, or any other law for which the Secretary has delegated investigatory authority to the Internal Revenue Service—
+
+(A) sums authorized to be appropriated for the Service may be used—
+
+(i) to purchase property, buildings, and other facilities, and to lease space, within the United States, the District of Columbia, and the territories and possessions of the United States without regard to—
+
+(I) sections 1341 and 3324 of title 31, United States Code,
+
+(II) sections 6301(a) and (b)(1)–(3) and 6306 of title 41, United States Code,
+
+(III) chapter 45 of title 41, United States Code,
+
+(IV) section 8141 of title 40, United States Code, and
+
+(V) section 3901 of title 41, United States Code, and
+
+(ii) to establish or to acquire proprietary corporations or business entities as part of the undercover operation, and to operate such corporations or business entities on a commercial basis, without regard to sections 9102 and 9103 of title 31, United States Code;
+
+(B) sums authorized to be appropriated for the Service and the proceeds from the undercover operations may be deposited in banks or other financial institutions without regard to the provisions of section 648 of title 18, United States Code, and section 3302 of title 31, United States Code, and
+
+(C) the proceeds from the undercover operation may be used to offset necessary and reasonable expenses incurred in such operation without regard to the provisions of section 3302 of title 31, United States Code.
+
+This paragraph shall apply only upon the written certification of the Commissioner of Internal Revenue (or, if designated by the Commissioner, the Deputy Commissioner or an Assistant Commissioner of Internal Revenue) that any action authorized by subparagraph (A), (B), or (C) is necessary for the conduct of such undercover operation.
+
+(2) Liquidation of corporations and business entities If a corporation or business entity established or acquired as part of an undercover operation under subparagraph (B) of paragraph (1) with a net value over $50,000 is to be liquidated, sold, or otherwise disposed of, the Service, as much in advance as the Commissioner or his delegate determines is practicable, shall report the circumstances to the Secretary. The proceeds of the liquidation, sale, or other disposition, after obligations are met, shall be deposited in the Treasury of the United States as miscellaneous receipts.
+
+(3) Deposit of proceeds As soon as the proceeds from an undercover investigative operation with respect to which an action is authorized and carried out under subparagraphs (B) and (C) of paragraph (1) are no longer necessary for the conduct of such operation, such proceeds or the balance of such proceeds remaining at the time shall be deposited into the Treasury of the United States as miscellaneous receipts.
+
+(4) Audits (A) The Service shall conduct a detailed financial audit of each undercover investigative operation which is closed in each fiscal year; and
+
+(i) submit the results of the audit in writing to the Secretary; and
+
+(ii) not later than 180 days after such undercover operation is closed, submit a report to the Congress concerning such audit.
+
+(B) The Service shall also submit a report annually to the Congress specifying as to its undercover investigative operations—
+
+(i) the number, by programs, of undercover investigative operations pending as of the end of the 1-year period for which such report is submitted;
+
+(ii) the number, by programs, of undercover investigative operations commenced in the 1-year period for which such report is submitted;
+
+(iii) the number, by programs, of undercover investigative operations closed in the 1-year period for which such report is submitted, and
+
+(iv) the following information with respect to each undercover investigative operation pending as of the end of the 1-year period for which such report is submitted or closed during such 1-year period—
+
+(I) the date the operation began and the date of the certification referred to in the last sentence of paragraph (1),
+
+(II) the total expenditures under the operation and the amount and use of the proceeds from the operation,
+
+(III) a detailed description of the operation including the potential violation being investigated and whether the operation is being conducted under grand jury auspices, and
+
+(IV) the results of the operation including the results of criminal proceedings.
+
+(5) Definitions For purposes of paragraph (4)—
+
+(A) Closed The term “closed” means the date on which the later of the following occurs;
+
+(i) all criminal proceedings (other than appeals) are concluded, or
+
+(ii) covert activities are concluded, whichever occurs later.
+
+(B) Employees The term “employees” has the meaning given such term by section 2105 of title 5, United States Code.
+
+(C) Undercover investigative operation The term “undercover investigative operation” means any undercover investigative operation of the Service; except that, for purposes of subparagraphs (A) and (C) of paragraph (4), such term only includes an operation which is exempt from section 3302 or 9102 of title 31, United States Code.
+
+(Added Pub. L. 85–859, title II, § 204(14), Sept. 2, 1958, 72 Stat. 1429; amended Pub. L. 87–863, § 6(a), Oct. 23, 1962, 76 Stat. 1143; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 100–690, title VII, § 7601(c)(1), (2), Nov. 18, 1988, 102 Stat. 4504; Pub. L. 101–508, title XI, § 11704(a)(32), (33), Nov. 5, 1990, 104 Stat. 1388–519; Pub. L. 104–168, title XII, § 1205(b)–(c)(2), July 30, 1996, 110 Stat. 1471, 1472; Pub. L. 104–316, title I, § 113, Oct. 19, 1996, 110 Stat. 3833; Pub. L. 105–206, title I, § 1103(e)(4), July 22, 1998, 112 Stat. 710; Pub. L. 106–554, § 1(a)(7) [title III, § 303], Dec. 21, 2000, 114 Stat. 2763, 2763A–632; Pub. L. 107–217, § 3(f), Aug. 21, 2002, 116 Stat. 1299; Pub. L. 108–178, § 4(e), Dec. 15, 2003, 117 Stat. 2641; Pub. L. 109–135, title III, § 304, Dec. 21, 2005, 119 Stat. 2609; Pub. L. 109–432, div. A, title I, § 121, Dec. 20, 2006, 120 Stat. 2944; Pub. L. 110–343, div. C, title IV, § 401(a), Oct. 3, 2008, 122 Stat. 3875; Pub. L. 111–350, § 5(f), Jan. 4, 2011, 124 Stat. 3848.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsA prior section 7608 was renumbered section 7613 of this title.
+
+Amendments2011—Subsec. (c)(1)(A)(i)(II). Pub. L. 111–350, § 5(f)(1), substituted “sections 6301(a) and (b)(1)–(3) and 6306” for “sections 11(a) and 22”. Subsec. (c)(1)(A)(i)(III). Pub. L. 111–350, § 5(f)(2), substituted “chapter 45” for “section 255”. Subsec. (c)(1)(A)(i)(V). Pub. L. 111–350, § 5(f)(3), substituted “section 3901” for “section 254(a) and (c)”. 2008—Subsec. (c)(6). Pub. L. 110–343 struck out par. (6). Text read as follows: “The provisions of this subsection— “(A) shall apply after November 17, 1988, and before January 1, 1990, and “(B) shall apply after the date of the enactment of this paragraph and before January 1, 2008. All amounts expended pursuant to this subsection during the period described in subparagraph (B) shall be recovered to the extent possible, and deposited in the Treasury of the United States as miscellaneous receipts, before January 1, 2008.” 2006—Subsec. (c)(6). Pub. L. 109–432 substituted “2008” for “2007” in subpar. (B) and concluding provisions. 2005—Subsec. (c)(6). Pub. L. 109–135 substituted “January 1, 2007” for “January 1, 2006” in subpar. (B) and concluding provisions. 2003—Subsec. (c)(1)(A)(i)(IV). Pub. L. 108–178 substituted “title 40, United States Code” for “title 40”. 2002—Subsec. (c)(1)(A)(i)(IV). Pub. L. 107–217 substituted “section 8141 of title 40” for “section 34 of title 40, United States Code”. 2000—Subsec. (c)(6). Pub. L. 106–554 substituted “January 1, 2006” for “January 1, 2001” in subpar. (B) and concluding provisions. 1998—Subsec. (b)(1). Pub. L. 105–206 struck out “or of the Internal Security Division” after “Intelligence Division”. 1996—Subsec. (c)(2). Pub. L. 104–316 struck out “and the Comptroller General of the United States” after “Secretary”. Subsec. (c)(4)(B)(ii). Pub. L. 104–168, § 1205(c)(1)(A), (B), struck out “preceding the period” after “in the 1-year period” and “and” at end. Subsec. (c)(4)(B)(iii), (iv). Pub. L. 104–168, § 1205(c)(1)(C), added cls. (iii) and (iv) and struck out former cl. (iii) which read as follows: “the number, by programs, of undercover investigative operations closed in the 1-year period preceding the period for which such report is submitted and, with respect to each such closed undercover operation, the results obtained and any civil claims made with respect thereto.” Subsec. (c)(5)(C). Pub. L. 104–168, § 1205(c)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “The terms ‘undercover investigative operation’ and ‘undercover operation’ mean any undercover investigative operation of the Service— “(i) in which— “(I) the gross receipts (excluding interest earned) exceed $50,000; or “(II) expenditures, both recoverable and nonrecoverable (other than expenditures for salaries of employees), exceed $150,000; and “(ii) which is exempt from section 3302 or 9102 of title 31, United States Code. Clauses (i) and (ii) shall not apply with respect to the report required under subparagraph (B) of paragraph (4).” Subsec. (c)(6). Pub. L. 104–168, § 1205(b), added par. (6). 1990—Subsec. (c)(1)(B). Pub. L. 101–508, § 11704(a)(32), struck out comma after “operations”. Subsec. (c)(5)(C). Pub. L. 101–508, § 11704(a)(33), substituted “interest” for “interested” in cl. (i)(I) and “title 31” for “title 3” in cl. (ii). 1988—Subsec. (b)(1). Pub. L. 100–690, § 7601(c)(1), substituted comma for “or” before “any other” and inserted “, or any other law for which the Secretary has delegated investigatory authority to the Internal Revenue Service,” after “responsible”. Subsec. (c). Pub. L. 100–690, § 7601(c)(2), added subsec. (c). 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1962—Pub. L. 87–863 redesignated existing provisions as subsec. (a), added subsec. (a) heading, and added subsec. (b).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2008 AmendmentPub. L. 110–343, div. C, title IV, § 401(b), Oct. 3, 2008, 122 Stat. 3875, provided that: “The amendment made by this section [amending this section] shall apply to operations conducted after the date of the enactment of this Act [Oct. 3, 2008].”
+
+Effective Date of 2003 AmendmentAmendment by Pub. L. 108–178 effective Aug. 21, 2002, see section 5 of Pub. L. 108–178, set out as a note under section 5334 of Title 5, Government Organization and Employees.
+
+Effective Date of 1996 AmendmentPub. L. 104–168, title XII, § 1205(c)(3), July 30, 1996, 110 Stat. 1472, provided that: “The amendments made by this subsection [amending this section] shall take effect on the date of the enactment of this Act [July 30, 1996].”
+
+Effective Date of 1988 AmendmentPub. L. 100–690, title VII, § 7601(c)(3), Nov. 18, 1988, 102 Stat. 4507, as amended by Pub. L. 101–647, title XXXIII, § 3301(a), Nov. 29, 1990, 104 Stat. 4917; Pub. L. 104–168, title XII, § 1205(a), July 30, 1996, 110 Stat. 1471, provided that: “The amendments made by this subsection [amending this section] shall take effect on the date of the enactment of this Act [Nov. 18, 1988].”
+
+Effective Date of 1962 AmendmentPub. L. 87–863, § 6(b), Oct. 23, 1962, 76 Stat. 1143, provided that: “The amendments made by subsection (a) [amending this section] shall take effect on the day after the date of enactment of this Act [Oct. 23, 1962].”
+
+Effective DateSection effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.

legal/us/code/title-26/chapter-78/section-7610.md

@@ -0,0 +1,67 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7610"
+description: "Fees and costs for witnesses"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7610"
+citation: "26 U.S.C. § 7610"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7610"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "dbe2e34668cf9f6b0129b00602c94134bfa8c5b17909b05cbbebb40521d859db"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "29e2a86a274e856bb52f7f537466d4e9f0d657a380a916b7e2ae2f96813fbd0b"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7610 - Fees and costs for witnesses
+
+## Text
+
+(a) In general The Secretary shall by regulations establish the rates and conditions under which payment may be made of—
+
+(1) fees and mileage to persons who are summoned to appear before the Secretary, and
+
+(2) reimbursement for such costs that are reasonably necessary which have been directly incurred in searching for, reproducing, or transporting books, papers, records, or other data required to be produced by summons.
+
+(b) Exceptions No payment may be made under paragraph (2) of subsection (a) if—
+
+(1) the person with respect to whose liability the summons is issued has a proprietary interest in the books, papers, records or other data required to be produced, or
+
+(2) the person summoned is the person with respect to whose liability the summons is issued or an officer, employee, agent, accountant, or attorney of such person who, at the time the summons is served, is acting as such.
+
+(c) Summons to which section applies This section applies with respect to any summons authorized under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602.
+
+(Added Pub. L. 94–455, title XII, § 1205(a), Oct. 4, 1976, 90 Stat. 1699; amended Pub. L. 95–599, title V, § 505(c)(6), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96–223, title II, § 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97–424, title V, § 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G), July 18, 1984, 98 Stat. 1007; Pub. L. 99–514, title XVII, § 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. L. 100–647, title I, § 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1988—Subsec. (c). Pub. L. 100–647, § 1017(c)(12), made technical correction to language of Pub. L. 99–514, § 1703(e)(2)(G), see 1986 Amendment note below. Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”. 1986—Subsec. (c). Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)”. 1984—Subsec. (c). Pub. L. 98–369 substituted “6427(i)(2)” for “6427(h)(2)”. 1983—Subsec. (c). Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”. 1980—Subsec. (c). Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”. 1978—Subsec. (c). Pub. L. 95–599 substituted “6427(g)(2)” for “6427(e)(2)”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 applicable to gasoline removed (as defined in section 4082 of this title as amended by section 1703 of Pub. L. 99–514) after Dec. 31, 1987, see section 1703(h) of Pub. L. 99–514, set out as a note under section 4081 of this title.
+
+Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 effective Aug. 1, 1984, see section 911(e) of Pub. L. 98–369, set out as a note under section 6427 of this title.
+
+Effective Date of 1983 AmendmentAmendment by Pub. L. 97–424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97–424, set out as a note under section 34 of this title.
+
+Effective Date of 1980 AmendmentAmendment by Pub. L. 96–223 effective Jan. 1, 1979, see section 232(h)(2) of Pub. L. 96–223, set out as a note under section 6427 of this title.
+
+Effective Date of 1978 AmendmentAmendment by Pub. L. 95–599 effective Jan. 1, 1979, see section 505(d) of Pub. L. 95–599, set out as a note under section 6427 of this title.

legal/us/code/title-26/chapter-78/section-7611.md

@@ -0,0 +1,217 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7611"
+description: "Restrictions on church tax inquiries and examinations"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7611"
+citation: "26 U.S.C. § 7611"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7611"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "d580fd1f5f34b5558ffc7b7b73466053977ee146abd6115a502a129cac9b7113"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "91abcb72e971afb7601c2d7f922a49efe342b070a2ff03b0f76405d8c76a679f"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7611 - Restrictions on church tax inquiries and examinations
+
+## Text
+
+(a) Restrictions on inquiries (1) In general The Secretary may begin a church tax inquiry only if—
+
+(A) the reasonable belief requirements of paragraph (2), and
+
+(B) the notice requirements of paragraph (3), have been met.
+
+(2) Reasonable belief requirements The requirements of this paragraph are met with respect to any church tax inquiry if an appropriate high-level Treasury official reasonably believes (on the basis of facts and circumstances recorded in writing) that the church—
+
+(A) may not be exempt, by reason of its status as a church, from tax under section 501(a), or
+
+(B) may be carrying on an unrelated trade or business (within the meaning of section 513) or otherwise engaged in activities subject to taxation under this title.
+
+(3) Inquiry notice requirements (A) In general The requirements of this paragraph are met with respect to any church tax inquiry if, before beginning such inquiry, the Secretary provides written notice to the church of the beginning of such inquiry.
+
+(B) Contents of inquiry notice The notice required by this paragraph shall include—
+
+(i) an explanation of—
+
+(I) the concerns which gave rise to such inquiry, and
+
+(II) the general subject matter of such inquiry, and
+
+(ii) a general explanation of the applicable—
+
+(I) administrative and constitutional provisions with respect to such inquiry (including the right to a conference with the Secretary before any examination of church records), and
+
+(II) provisions of this title which authorize such inquiry or which may be otherwise involved in such inquiry.
+
+(b) Restrictions on examinations (1) In general The Secretary may begin a church tax examination only if the requirements of paragraph (2) have been met and such examination may be made only—
+
+(A) in the case of church records, to the extent necessary to determine the liability for, and the amount of, any tax imposed by this title, and
+
+(B) in the case of religious activities, to the extent necessary to determine whether an organization claiming to be a church is a church for any period.
+
+(2) Notice of examination; opportunity for conference The requirements of this paragraph are met with respect to any church tax examination if—
+
+(A) at least 15 days before the beginning of such examination, the Secretary provides the notice described in paragraph (3) to both the church and the appropriate regional counsel of the Internal Revenue Service, and
+
+(B) the church has a reasonable time to participate in a conference described in paragraph (3)(A)(iii), but only if the church requests such a conference before the beginning of the examination.
+
+(3) Contents of examination notice, et cetera (A) In general The notice described in this paragraph is a written notice which includes—
+
+(i) a copy of the church tax inquiry notice provided to the church under subsection (a),
+
+(ii) a description of the church records and activities which the Secretary seeks to examine,
+
+(iii) an offer to have a conference between the church and the Secretary in order to discuss, and attempt to resolve, concerns relating to such examination, and
+
+(iv) a copy of all documents which were collected or prepared by the Internal Revenue Service for use in such examination and the disclosure of which is required by the Freedom of Information Act (5 U.S.C. 552).
+
+(B) Earliest day examination notice may be provided The examination notice described in subparagraph (A) shall not be provided to the church before the 15th day after the date on which the church tax inquiry notice was provided to the church under subsection (a).
+
+(C) Opinion of regional counsel with respect to examination Any regional counsel of the Internal Revenue Service who receives an examination notice under paragraph (1) may, within 15 days after such notice is provided, submit to the regional commissioner for the region an advisory objection to the examination.
+
+(4) Examination of records and activities not specified in notice Within the course of a church tax examination which (at the time the examination begins) meets the requirements of paragraphs (1) and (2), the Secretary may examine any church records or religious activities which were not specified in the examination notice to the extent such examination meets the requirement of subparagraph (A) or (B) of paragraph (1) (whichever applies).
+
+(c) Limitation on period of inquiries and examinations (1) Inquiries and examinations must be completed within 2 years (A) In general The Secretary shall complete any church tax status inquiry or examination (and make a final determination with respect thereto) not later than the date which is 2 years after the examination notice date.
+
+(B) Inquiries not followed by examinations In the case of a church tax inquiry with respect to which there is no examination notice under subsection (b), the Secretary shall complete such inquiry (and make a final determination with respect thereto) not later than the date which is 90 days after the inquiry notice date.
+
+(2) Suspension of 2-year period The running of the 2-year period described in paragraph (1)(A) and the 90-day period in paragraph (1)(B) shall be suspended—
+
+(A) for any period during which—
+
+(i) a judicial proceeding brought by the church against the Secretary with respect to the church tax inquiry or examination is pending or being appealed,
+
+(ii) a judicial proceeding brought by the Secretary against the church (or any official thereof) to compel compliance with any reasonable request of the Secretary in a church tax examination for examination of church records or religious activities is pending or being appealed, or
+
+(iii) the Secretary is unable to take actions with respect to the church tax inquiry or examination by reason of an order issued in any judicial proceeding brought under section 7609,
+
+(B) for any period in excess of 20 days (but not in excess of 6 months) in which the church or its agents fail to comply with any reasonable request of the Secretary for church records or other information, or
+
+(C) for any period mutually agreed upon by the Secretary and the church.
+
+(d) Limitations on revocation of tax-exempt status, etc. (1) In general The Secretary may—
+
+(A) determine that an organization is not a church which—
+
+(i) is exempt from taxation by reason of section 501(a), or
+
+(ii) is described in section 170(c), or
+
+(B) (i) send a notice of deficiency of any tax involved in a church tax examination, or
+
+(ii) in the case of any tax with respect to which subchapter B of chapter 63 (relating to deficiency procedures) does not apply, assess any underpayment of such tax involved in a church tax examination,
+
+only if the appropriate regional counsel of the Internal Revenue Service determines in writing that there has been substantial compliance with the requirements of this section and approves in writing of such revocation, notice of deficiency, or assessment.
+
+(2) Limitations on period of assessment (A) Revocation of tax-exempt status (i) 3-year statute of limitations generally In the case of any church tax examination with respect to the revocation of tax-exempt status under section 501(a), any tax imposed by chapter 1 (other than section 511) may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, only for the 3 most recent taxable years ending before the examination notice date.
+
+(ii) 6-year statute of limitations where tax-exempt status revoked If an organization is not a church exempt from tax under section 501(a) for any of the 3 taxable years described in clause (i), clause (i) shall be applied by substituting “6 most recent taxable years” for “3 most recent taxable years”.
+
+(B) Unrelated business tax In the case of any church tax examination with respect to the tax imposed by section 511 (relating to unrelated business income), such tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, only with respect to the 6 most recent taxable years ending before the examination notice date.
+
+(C) Exception where shorter statute of limitations otherwise applicable Subparagraphs (A) and (B) shall not be construed to increase the period otherwise applicable under subchapter A of chapter 66 (relating to limitations on assessment and collection).
+
+(e) Information not collected in substantial compliance with procedures to stay summons proceeding (1) In general If there has not been substantial compliance with—
+
+(A) the notice requirements of subsection (a) or (b),
+
+(B) the conference requirement described in subsection (b)(3)(A)(iii), or
+
+(C) the approval requirement of subsection (d)(1) (if applicable),
+
+with respect to any church tax inquiry or examination, any proceeding to compel compliance with any summons with respect to such inquiry or examination shall be stayed until the court finds that all practicable steps to correct the noncompliance have been taken. The period applicable under paragraph (1) or subsection (c) shall not be suspended during the period of any stay under the preceding sentence.
+
+(2) Remedy to be exclusive No suit may be maintained, and no defense may be raised in any proceeding (other than as provided in paragraph (1)), by reason of any noncompliance by the Secretary with the requirements of this section.
+
+(f) Limitations on additional inquiries and examinations (1) In general If any church tax inquiry or examination with respect to any church is completed and does not result in—
+
+(A) a revocation, notice of deficiency, or assessment described in subsection (d)(1), or
+
+(B) a request by the Secretary for any significant change in the operational practices of the church (including the adequacy of accounting practices),
+
+no other church tax inquiry or examination may begin with respect to such church during the applicable 5-year period unless such inquiry or examination is approved in writing by the Secretary or does not involve the same or similar issues involved in the preceding inquiry or examination. For purposes of the preceding sentence, an inquiry or examination shall be treated as completed not later than the expiration of the applicable period under paragraph (1) of subsection (c).
+
+(2) Applicable 5-year period For purposes of paragraph (1), the term “applicable 5-year period” means the 5-year period beginning on the date the notice taken into account for purposes of subsection (c)(1) was provided. For purposes of the preceding sentence, the rules of subsection (c)(2) shall apply.
+
+(g) Treatment of final report of revenue agent Any final report of an agent of the Internal Revenue Service shall be treated as a determination of the Secretary under paragraph (1) of section 7428(a), and any church receiving such a report shall be treated for purposes of sections 7428 and 7430 as having exhausted the administrative remedies available to it.
+
+(h) Definitions For purposes of this section—
+
+(1) Church The term “church” includes—
+
+(A) any organization claiming to be a church, and
+
+(B) any convention or association of churches.
+
+(2) Church tax inquiry The term “church tax inquiry” means any inquiry to a church (other than an examination) to serve as a basis for determining whether a church—
+
+(A) is exempt from tax under section 501(a) by reason of its status as a church, or
+
+(B) is carrying on an unrelated trade or business (within the meaning of section 513) or otherwise engaged in activities which may be subject to taxation under this title.
+
+(3) Church tax examination The term “church tax examination” means any examination for purposes of making a determination described in paragraph (2) of—
+
+(A) church records at the request of the Internal Revenue Service, or
+
+(B) the religious activities of any church.
+
+(4) Church records (A) In general The term “church records” means all corporate and financial records regularly kept by a church, including corporate minute books and lists of members and contributors.
+
+(B) Exception Such term shall not include records acquired—
+
+(i) pursuant to a summons to which section 7609 applies, or
+
+(ii) from any governmental agency.
+
+(5) Inquiry notice date The term “inquiry notice date” means the date the notice with respect to a church tax inquiry is provided under subsection (a).
+
+(6) Examination notice date The term “examination notice date” means the date the notice with respect to a church tax examination is provided under subsection (b) to the church.
+
+(7) Appropriate high-level Treasury official The term “appropriate high-level Treasury official” means the Secretary of the Treasury or any delegate of the Secretary whose rank is no lower than that of a principal Internal Revenue officer for an internal revenue region.
+
+(i) Section not to apply to criminal investigations, etc. This section shall not apply to—
+
+(1) any criminal investigation,
+
+(2) any inquiry or examination relating to the tax liability of any person other than a church,
+
+(3) any assessment under section 6851 (relating to termination assessments of income tax), section 6852 (relating to termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations), or section 6861 (relating to jeopardy assessments of income taxes, etc.),
+
+(4) any willful attempt to defeat or evade any tax imposed by this title, or
+
+(5) any knowing failure to file a return of tax imposed by this title.
+
+(Added Pub. L. 98–369, div. A, title X, § 1033(a), July 18, 1984, 98 Stat. 1034; amended Pub. L. 99–514, title XVIII, § 1899A(61), (62), Oct. 22, 1986, 100 Stat. 2962; Pub. L. 100–203, title X, § 10713(b)(2)(G), Dec. 22, 1987, 101 Stat. 1330–470; Pub. L. 100–647, title I, § 1018(u)(49), Nov. 10, 1988, 102 Stat. 3593; Pub. L. 101–239, title VII, § 7822(d)(1), Dec. 19, 1989, 103 Stat. 2425; Pub. L. 104–188, title I, § 1704(t)(59), Aug. 20, 1996, 110 Stat. 1890; Pub. L. 105–206, title I, § 1102(e)(3), July 22, 1998, 112 Stat. 705.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsA prior section 7611 was renumbered section 7613 of this title.
+
+Amendments1998—Subsec. (f)(1). Pub. L. 105–206 substituted “Secretary” for “Assistant Commissioner for Employee Plans and Exempt Organizations of the Internal Revenue Service” in concluding provisions. 1996—Subsec. (h)(7). Pub. L. 104–188 substituted “appropriate” for “approporiate” in text. 1989—Subsec. (i)(3). Pub. L. 101–239 made technical correction to directory language of Pub. L. 100–203, see 1987 Amendment note below. 1988—Subsec. (i)(5). Pub. L. 100–647 substituted “this title” for “the title”. 1987—Subsec. (i)(3). Pub. L. 100–203, as amended by Pub. L. 101–239, substituted “, section 6852 (relating to termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations), or section 6861 (relating to jeopardy assessments of income taxes, etc.),” for “or section 6861 (relating to jeopardy assessments of income taxes, etc.),”. 1986—Subsec. (a)(1)(B). Pub. L. 99–514, § 1899A(62), reenacted subpar. (B) without change. Subsec. (i). Pub. L. 99–514, § 1899A(61), redesignated pars. (A) to (E) as (1) to (5), in par. (3), substituted “etc.)” for “etc)”, and in par. (5), substituted “the title” for “the title”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1989 AmendmentAmendment by Pub. L. 101–239 effective as if included in the provision of the Revenue Act of 1987, Pub. L. 100–203, title X, to which such amendment relates, see section 7823 of Pub. L. 101–239, set out as a note under section 26 of this title.
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
+
+Effective DatePub. L. 98–369, div. A, title X, § 1033(d), July 18, 1984, 98 Stat. 1039, provided that: “The amendments made by this section [enacting this section and amending sections 7428 and 7605 of this title] shall apply with respect to inquiries and examinations beginning after December 31, 1984.”
+
+Plan Amendments Not Required Until January 1, 1989For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

legal/us/code/title-26/chapter-78/section-7612.md

@@ -0,0 +1,137 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7612"
+description: "Special procedures for summonses for computer software"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7612"
+citation: "26 U.S.C. § 7612"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7612"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "7545beadfcd134306ae4a442344b4ab32c91b1883965b5343cde899ffdf75356"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "0049f2932fcad3af418cf8d10e46506ba617d8578c36b0b415df31730ae8e852"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7612 - Special procedures for summonses for computer software
+
+## Text
+
+(a) General rule For purposes of this title—
+
+(1) except as provided in subsection (b), no summons may be issued under this title, and the Secretary may not begin any action under section 7604 to enforce any summons to produce or analyze any tax-related computer software source code; and
+
+(2) any software and related materials which are provided to the Secretary under this title shall be subject to the safeguards under subsection (c).
+
+(b) Circumstances under which computer software source code may be provided (1) In general Subsection (a)(1) shall not apply to any portion, item, or component of tax-related computer software source code if—
+
+(A) the Secretary is unable to otherwise reasonably ascertain the correctness of any item on a return from—
+
+(i) the taxpayer’s books, papers, records, or other data; or
+
+(ii) the computer software executable code (and any modifications thereof) to which such source code relates and any associated data which, when executed, produces the output to ascertain the correctness of the item;
+
+(B) the Secretary identifies with reasonable specificity the portion, item, or component of such source code needed to verify the correctness of such item on the return; and
+
+(C) the Secretary determines that the need for the portion, item, or component of such source code with respect to such item outweighs the risks of unauthorized disclosure of trade secrets.
+
+(2) Exceptions Subsection (a)(1) shall not apply to—
+
+(A) any inquiry into any offense connected with the administration or enforcement of the internal revenue laws;
+
+(B) any tax-related computer software source code acquired or developed by the taxpayer or a related person primarily for internal use by the taxpayer or such person rather than for commercial distribution;
+
+(C) any communications between the owner of the tax-related computer software source code and the taxpayer or related persons; or
+
+(D) any tax-related computer software source code which is required to be provided or made available pursuant to any other provision of this title.
+
+(3) Cooperation required For purposes of paragraph (1), the Secretary shall be treated as meeting the requirements of subparagraphs (A) and (B) of such paragraph if—
+
+(A) the Secretary determines that it is not feasible to determine the correctness of an item without access to the computer software executable code and associated data described in paragraph (1)(A)(ii);
+
+(B) the Secretary makes a formal request to the taxpayer for such code and data and to the owner of the computer software source code for such executable code; and
+
+(C) such code and data is not provided within 180 days of such request.
+
+(4) Right to contest summons In any proceeding brought under section 7604 to enforce a summons issued under the authority of this subsection, the court shall, at the request of any party, hold a hearing to determine whether the applicable requirements of this subsection have been met.
+
+(c) Safeguards to ensure protection of trade secrets and other confidential information (1) Entry of protective order In any court proceeding to enforce a summons for any portion of software, the court may receive evidence and issue any order necessary to prevent the disclosure of trade secrets or other confidential information with respect to such software, including requiring that any information be placed under seal to be opened only as directed by the court.
+
+(2) Protection of software Notwithstanding any other provision of this section, and in addition to any protections ordered pursuant to paragraph (1), in the case of software that comes into the possession or control of the Secretary in the course of any examination with respect to any taxpayer—
+
+(A) the software may be used only in connection with the examination of such taxpayer’s return, any appeal by the taxpayer to the Internal Revenue Service Independent Office of Appeals, any judicial proceeding (and any appeals therefrom), and any inquiry into any offense connected with the administration or enforcement of the internal revenue laws;
+
+(B) the Secretary shall provide, in advance, to the taxpayer and the owner of the software a written list of the names of all individuals who will analyze or otherwise have access to the software;
+
+(C) the software shall be maintained in a secure area or place, and, in the case of computer software source code, shall not be removed from the owner’s place of business unless the owner permits, or a court orders, such removal;
+
+(D) the software may not be copied except as necessary to perform such analysis, and the Secretary shall number all copies made and certify in writing that no other copies have been (or will be) made;
+
+(E) at the end of the period during which the software may be used under subparagraph (A)—
+
+(i) the software and all copies thereof shall be returned to the person from whom they were obtained and any copies thereof made under subparagraph (D) on the hard drive of a machine or other mass storage device shall be permanently deleted; and
+
+(ii) the Secretary shall obtain from any person who analyzes or otherwise had access to such software a written certification under penalty of perjury that all copies and related materials have been returned and that no copies were made of them;
+
+(F) the software may not be decompiled or disassembled;
+
+(G) the Secretary shall provide to the taxpayer and the owner of any interest in such software, as the case may be, a written agreement, between the Secretary and any person who is not an officer or employee of the United States and who will analyze or otherwise have access to such software, which provides that such person agrees not to—
+
+(i) disclose such software to any person other than persons to whom such information could be disclosed for tax administration purposes under section 6103; or
+
+(ii) participate for 2 years in the development of software which is intended for a similar purpose as the software examined; and
+
+(H) the software shall be treated as return information for purposes of section 6103.
+
+For purposes of subparagraph (C), the owner shall make available any necessary equipment or materials for analysis of computer software source code required to be conducted on the owner’s premises. The owner of any interest in the software shall be considered a party to any agreement described in subparagraph (G).
+
+(d) Definitions For purposes of this section—
+
+(1) Software The term “software” includes computer software source code and computer software executable code.
+
+(2) Computer software source code The term “computer software source code” means—
+
+(A) the code written by a programmer using a programming language which is comprehensible to appropriately trained persons and is not capable of directly being used to give instructions to a computer;
+
+(B) related programmers’ notes, design documents, memoranda, and similar documentation; and
+
+(C) related customer communications.
+
+(3) Computer software executable code The term “computer software executable code” means—
+
+(A) any object code, machine code, or other code readable by a computer when loaded into its memory and used directly by such computer to execute instructions; and
+
+(B) any related user manuals.
+
+(4) Owner The term “owner” shall, with respect to any software, include the developer of the software.
+
+(5) Related person A person shall be treated as related to another person if such persons are related persons under section 267 or 707(b).
+
+(6) Tax-related computer software source code The term “tax-related computer software source code” means the computer source code for any computer software program intended for accounting, tax return preparation or compliance, or tax planning.
+
+(Added Pub. L. 105–206, title III, § 3413(a), July 22, 1998, 112 Stat. 751; amended Pub. L. 116–25, title I, § 1001(b)(1)(J), July 1, 2019, 133 Stat. 985.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsA prior section 7612 was renumbered section 7613 of this title.
+
+Amendments2019—Subsec. (c)(2)(A). Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective DatePub. L. 105–206, title III, § 3413(e), July 22, 1998, 112 Stat. 754, provided that: “(1) In general.—The amendments made by this section [enacting this section, amending sections 7213 and 7603 of this title, and renumbering former section 7612 of this title as 7613] shall apply to summonses issued, and software acquired, after the date of the enactment of this Act [July 22, 1998]. “(2) Software protection.—In the case of any software acquired on or before such date of enactment, the requirements of section 7612(a)(2) of the Internal Revenue Code of 1986 (as added by such amendments) shall apply after the 90th day after such date. The preceding sentence shall not apply to the requirement under section 7612(c)(2)(G)(ii) of such Code (as so added).”

legal/us/code/title-26/chapter-78/section-7613.md

@@ -0,0 +1,61 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7613"
+description: "Cross references"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7613"
+citation: "26 U.S.C. § 7613"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7613"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "53618b03616f92baf1307929224206712b7d4b034d155390b61da75d5c0faa64"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "8a27bb687886b893c783bd7fc034c62b33428f7043be56a682311ed10fd814ef"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7613 - Cross references
+
+## Text
+
+(a) Inspection of books, papers, records, or other data For inspection of books, papers, records, or other data in the case of—
+
+(1) Wagering, see section 4423.
+
+(2) Alcohol, tobacco, and firearms taxes, see subtitle E.
+
+(b) Search warrants For provisions relating to—
+
+(1) Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure.
+
+(2) Issuance of search warrants with respect to subtitle E, see section 5557.
+
+(3) Search warrants with respect to property used in violation of the internal revenue laws, see section 7302.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 903, § 7607; renumbered § 7608, July 18, 1956, ch. 629, title I, § 104(a), 70 Stat. 570; renumbered § 7609 and amended Pub. L. 85–859, title II, § 204(14), (15), Sept. 2, 1958, 72 Stat. 1429, 1430; Pub. L. 91–513, title III, § 1102(h), Oct. 27, 1970, 84 Stat. 1293; renumbered § 7611 and amended Pub. L. 94–455, title XII, § 1205(a), title XIX, § 1904(b)(7)(D), (9)(E), Oct. 4, 1976, 90 Stat. 1699, 1815, 1816; renumbered § 7612, Pub. L. 98–369, div. A, title X, § 1033(a), July 18, 1984, 98 Stat. 1034; renumbered § 7613, Pub. L. 105–206, title III, § 3413(a), July 22, 1998, 112 Stat. 751.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Subsec. (a). Pub. L. 94–455, § 1904(b)(7)(D), (9)(E), struck out pars. (1) and (2) relating to cross references to wholesale dealers in oleomargarine and wholesale dealers in process or renovated butter or adulterated butter, respectively, and redesignated pars. (5) and (6) as (1) and (2), respectively. 1970—Subsec. (a). Pub. L. 91–513 struck out pars. (3) and (4) which related to opium, opiates, and coca leaves and to marihuana, respectively, and which made reference to sections 4702(a), 4705, 4721, and 4773, and to sections 4742, 4753(b), and 4773, respectively. 1958—Subsec. (a)(6). Pub. L. 85–859, § 204(15), added par. (6). Subsec. (b)(2). Pub. L. 85–859, § 204(15), substituted “with respect to subtitle E, see section 5557” for “in connection with industrial alcohol, etc., see sections 5314 and 7302”. Subsec. (b)(3). Pub. L. 85–859, § 204(15), added par. (3).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1970 AmendmentAmendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91–513, set out as an Effective Date note under section 951 of Title 21, Food and Drugs.
+
+Effective Date of 1958 AmendmentAmendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.
+
+Savings ProvisionProsecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under sections 171 to 174 of Title 21, Food and Drugs.

legal/us/code/title-26/chapter-78/section-7621.md

@@ -0,0 +1,51 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7621"
+description: "Internal revenue districts"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7621"
+citation: "26 U.S.C. § 7621"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7621"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "04a20b4d794a6d2e4066271a1cc803a15427ab4accdc46f03fe6f8b2d1ff56c8"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "cf52083ba4f6c997ab18181d5a12fbc1aa1327d85be3ccc9ed05eaed20b378c3"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7621 - Internal revenue districts
+
+## Text
+
+(a) Establishment and alteration The President shall establish convenient internal revenue districts for the purpose of administering the internal revenue laws. The President may from time to time alter such districts.
+
+(b) Boundaries For the purpose mentioned in subsection (a), the President may subdivide any State, or the District of Columbia, or may unite into one district two or more States.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 86–70, § 22(e), June 25, 1959, 73 Stat. 146; Pub. L. 94–455, title XIX, § 1906(a)(53), Oct. 4, 1976, 90 Stat. 1832.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Subsec. (b). Pub. L. 94–455 struck out “Territory” after “any State” and “or a Territory and one or more States” after “two or more States”. 1959—Subsec. (b). Pub. L. 86–70 substituted “may unite into one district two or more States or a Territory and one or more States” for “may unite two or more States or Territories into one district”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1959 AmendmentAmendment by Pub. L. 86–70 effective Jan. 3, 1959, see section 22(i) of Pub. L. 86–70, set out as a note under section 3121 of this title.
+
+Executive Documents
+
+Delegation of Functions For delegation to Secretary of the Treasury of authority vested in President by this section, see section 1(g) of Ex. Ord. No. 10289, Sept. 17, 1951, 16 F.R. 9499, as amended, set out as a note under section 301 of Title 3, The President.

legal/us/code/title-26/chapter-78/section-7622.md

@@ -0,0 +1,43 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7622"
+description: "Authority to administer oaths and certify"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7622"
+citation: "26 U.S.C. § 7622"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7622"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "721b34b8b628ce935322697c98a52087ae7bf29152a61dc135539015f2fe3fc4"
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+text_hash: "38bb3cd51154d2b97bd814816fbaa71bc78d5f6d7f8f449d2c0ba26fc1dc7365"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7622 - Authority to administer oaths and certify
+
+## Text
+
+(a) Internal revenue personnel Every officer or employee of the Treasury Department designated by the Secretary for that purpose is authorized to administer such oaths or affirmations and to certify to such papers as may be necessary under the internal revenue laws or regulations made thereunder.
+
+(b) Others Any oath or affirmation required or authorized under any internal revenue law or under any regulations made thereunder may be administered by any person authorized to administer oaths for general purposes by the law of the United States, or of any State or possession of the United States, or of the District of Columbia, wherein such oath or affirmation is administered. This subsection shall not be construed as an exclusive enumeration of the persons who may administer such oaths or affirmations.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), (c)(2), Oct. 4, 1976, 90 Stat. 1834, 1835.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. Subsec. (b). Pub. L. 94–455, § 1906(c)(2), struck out “Territory” after “any State”.

legal/us/code/title-26/chapter-78/section-7623.md

@@ -0,0 +1,139 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7623"
+description: "Expenses of detection of underpayments and fraud, etc."
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7623"
+citation: "26 U.S.C. § 7623"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7623"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "43093d72ad4f42de921d109a69deb9c1f3de84abab378568294d916d634d4c24"
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+text_hash: "4caeeeedbe189dbaf57f2284c1cdb16af68600c9f13de2502de701e94df1f190"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7623 - Expenses of detection of underpayments and fraud, etc.
+
+## Text
+
+(a) In general The Secretary, under regulations prescribed by the Secretary, is authorized to pay such sums as he deems necessary for—
+
+(1) detecting underpayments of tax, or
+
+(2) detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws or conniving at the same,
+
+in cases where such expenses are not otherwise provided for by law. Any amount payable under the preceding sentence shall be paid from the proceeds of amounts collected by reason of the information provided, and any amount so collected shall be available for such payments.
+
+(b) Awards to whistleblowers (1) In general If the Secretary proceeds with any administrative or judicial action described in subsection (a) based on information brought to the Secretary’s attention by an individual, such individual shall, subject to paragraph (2), receive as an award at least 15 percent but not more than 30 percent of the proceeds collected as a result of the action (including any related actions) or from any settlement in response to such action (determined without regard to whether such proceeds are available to the Secretary). The determination of the amount of such award by the Whistleblower Office shall depend upon the extent to which the individual substantially contributed to such action.
+
+(2) Award in case of less substantial contribution (A) In general In the event the action described in paragraph (1) is one which the Whistleblower Office determines to be based principally on disclosures of specific allegations (other than information provided by the individual described in paragraph (1)) resulting from a judicial or administrative hearing, from a governmental report, hearing, audit, or investigation, or from the news media, the Whistleblower Office may award such sums as it considers appropriate, but in no case more than 10 percent of the proceeds collected as a result of the action (including any related actions) or from any settlement in response to such action (determined without regard to whether such proceeds are available to the Secretary), taking into account the significance of the individual’s information and the role of such individual and any legal representative of such individual in contributing to such action.
+
+(B) Nonapplication of paragraph where individual is original source of information Subparagraph (A) shall not apply if the information resulting in the initiation of the action described in paragraph (1) was originally provided by the individual described in paragraph (1).
+
+(3) Reduction in or denial of award If the Whistleblower Office determines that the claim for an award under paragraph (1) or (2) is brought by an individual who planned and initiated the actions that led to the underpayment of tax or actions described in subsection (a)(2), then the Whistleblower Office may appropriately reduce such award. If such individual is convicted of criminal conduct arising from the role described in the preceding sentence, the Whistleblower Office shall deny any award.
+
+(4) Appeal of award determination Any determination regarding an award under paragraph (1), (2), or (3) may, within 30 days of such determination, be appealed to the Tax Court (and the Tax Court shall have jurisdiction with respect to such matter).
+
+(5) Application of this subsection This subsection shall apply with respect to any action—
+
+(A) against any taxpayer, but in the case of any individual, only if such individual’s gross income exceeds $200,000 for any taxable year subject to such action, and
+
+(B) if the proceeds in dispute exceed $2,000,000.
+
+(6) Additional rules (A) No contract necessary No contract with the Internal Revenue Service is necessary for any individual to receive an award under this subsection.
+
+(B) Representation Any individual described in paragraph (1) or (2) may be represented by counsel.
+
+(C) Submission of information No award may be made under this subsection based on information submitted to the Secretary unless such information is submitted under penalty of perjury.
+
+(c) Proceeds For purposes of this section, the term “proceeds” includes—
+
+(1) penalties, interest, additions to tax, and additional amounts provided under the internal revenue laws, and
+
+(2) any proceeds arising from laws for which the Internal Revenue Service is authorized to administer, enforce, or investigate, including—
+
+(A) criminal fines and civil forfeitures, and
+
+(B) violations of reporting requirements.
+
+(d) Civil action to protect against retaliation cases (1) Anti-retaliation whistleblower protection for employees No employer, or any officer, employee, contractor, subcontractor, or agent of such employer, may discharge, demote, suspend, threaten, harass, or in any other manner discriminate against an employee in the terms and conditions of employment (including through an act in the ordinary course of such employee’s duties) in reprisal for any lawful act done by the employee—
+
+(A) to provide information, cause information to be provided, or otherwise assist in an investigation regarding underpayment of tax or any conduct which the employee reasonably believes constitutes a violation of the internal revenue laws or any provision of Federal law relating to tax fraud, when the information or assistance is provided to the Internal Revenue Service, the Secretary of the Treasury, the Treasury Inspector General for Tax Administration, the Comptroller General of the United States, the Department of Justice, the United States Congress, a person with supervisory authority over the employee, or any other person working for the employer who has the authority to investigate, discover, or terminate misconduct, or
+
+(B) to testify, participate in, or otherwise assist in any administrative or judicial action taken by the Internal Revenue Service relating to an alleged underpayment of tax or any violation of the internal revenue laws or any provision of Federal law relating to tax fraud.
+
+(2) Enforcement action (A) In general A person who alleges discharge or other reprisal by any person in violation of paragraph (1) may seek relief under paragraph (3) by—
+
+(i) filing a complaint with the Secretary of Labor, or
+
+(ii) if the Secretary of Labor has not issued a final decision within 180 days of the filing of the complaint and there is no showing that such delay is due to the bad faith of the claimant, bringing an action at law or equity for de novo review in the appropriate district court of the United States, which shall have jurisdiction over such an action without regard to the amount in controversy.
+
+(B) Procedure (i) In general An action under subparagraph (A)(i) shall be governed under the rules and procedures set forth in section 42121(b) of title 49, United States Code.
+
+(ii) Exception Notification made under section 42121(b)(1) of title 49, United States Code, shall be made to the person named in the complaint and to the employer.
+
+(iii) Burdens of proof An action brought under subparagraph (A)(ii) shall be governed by the legal burdens of proof set forth in section 42121(b) of title 49, United States Code, except that in applying such section—
+
+(I) “behavior described in paragraph (1)” shall be substituted for “behavior described in paragraphs (1) through (4) of subsection (a)” each place it appears in paragraph (2)(B) thereof, and
+
+(II) “a violation of paragraph (1)” shall be substituted for “a violation of subsection (a)” each place it appears.
+
+(iv) Statute of limitations A complaint under subparagraph (A)(i) shall be filed not later than 180 days after the date on which the violation occurs.
+
+(v) Jury trial A party to an action brought under subparagraph (A)(ii) shall be entitled to trial by jury.
+
+(3) Remedies (A) In general An employee prevailing in any action under paragraph (2)(A) shall be entitled to all relief necessary to make the employee whole.
+
+(B) Compensatory damages Relief for any action under subparagraph (A) shall include—
+
+(i) reinstatement with the same seniority status that the employee would have had, but for the reprisal,
+
+(ii) the sum of 200 percent of the amount of back pay and 100 percent of all lost benefits, with interest, and
+
+(iii) compensation for any special damages sustained as a result of the reprisal, including litigation costs, expert witness fees, and reasonable attorney fees.
+
+(4) Rights retained by employee Nothing in this section shall be deemed to diminish the rights, privileges, or remedies of any employee under any Federal or State law, or under any collective bargaining agreement.
+
+(5) Nonenforceability of certain provisions waiving rights and remedies or requiring arbitration of disputes (A) Waiver of rights and remedies The rights and remedies provided for in this subsection may not be waived by any agreement, policy form, or condition of employment, including by a predispute arbitration agreement.
+
+(B) Predispute arbitration agreements No predispute arbitration agreement shall be valid or enforceable, if the agreement requires arbitration of a dispute arising under this subsection.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 104–168, title XII, § 1209(a), July 30, 1996, 110 Stat. 1473; Pub. L. 109–432, div. A, title IV, § 406(a)(1), Dec. 20, 2006, 120 Stat. 2958; Pub. L. 115–123, div. D, title II, § 41108(a)–(c), Feb. 9, 2018, 132 Stat. 158; Pub. L. 116–25, title I, § 1405(b), July 1, 2019, 133 Stat. 998.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2019—Subsec. (d). Pub. L. 116–25 added subsec. (d). 2018—Subsec. (b)(1), (2)(A). Pub. L. 115–123, § 41108(a)(2), (b), substituted “proceeds collected as a result of the action” for “collected proceeds (including penalties, interest, additions to tax, and additional amounts) resulting from the action” and inserted “(determined without regard to whether such proceeds are available to the Secretary)” after “in response to such action”. Subsec. (b)(5)(B). Pub. L. 115–123, § 41108(c), substituted “proceeds” for “tax, penalties, interest, additions to tax, and additional amounts”. Subsec. (c). Pub. L. 115–123, § 41108(a)(1), added subsec. (c). 2006—Pub. L. 109–432 designated existing provisions as subsec. (a), inserted heading, in par. (1), substituted “or” for “and” at end, in concluding provisions, struck out “(other than interest)” after “amounts”, and added subsec. (b). 1996—Pub. L. 104–168 substituted “of underpayments and fraud, etc.” for “and punishment of frauds” in section catchline and amended text generally. Prior to amendment, text read as follows: “The Secretary, under regulations prescribed by the Secretary, is authorized to pay such sums, not exceeding in the aggregate the sum appropriated therefor, as he may deem necessary for detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws, or conniving at the same, in cases where such expenses are not otherwise provided for by law.” 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2019 AmendmentPub. L. 116–25, title I, § 1405(c)(2), July 1, 2019, 133 Stat. 1000, provided that: “The amendment made by subsection (b) [amending this section] shall take effect on the date of the enactment of this Act [July 1, 2019].”
+
+Effective Date of 2018 AmendmentPub. L. 115–123, div. D, title II, § 41108(d), Feb. 9, 2018, 132 Stat. 158, provided that: “The amendments made by this section [amending this section] shall apply to information provided before, on, or after the date of the enactment of this Act [Feb. 9, 2018] with respect to which a final determination for an award has not been made before such date of enactment.”
+
+Effective Date of 2006 AmendmentAmendment by Pub. L. 109–432 applicable to information provided on or after Dec. 20, 2006, see section 406(d) of Pub. L. 109–432, set out as a note under section 62 of this title.
+
+Effective Date of 1996 AmendmentPub. L. 104–168, title XII, § 1209(c), July 30, 1996, 110 Stat. 1474, provided that: “The amendments made by this section [amending this section] shall take effect on the date which is 6 months after the date of the enactment of this Act [July 30, 1996].”
+
+Whistleblower OfficePub. L. 109–432, div. A, title IV, § 406(b), Dec. 20, 2006, 120 Stat. 2959, provided that: “(1) In general.—Not later than the date which is 12 months after the date of the enactment of this Act [Dec. 20, 2006], the Secretary of the Treasury shall issue guidance for the operation of a whistleblower program to be administered in the Internal Revenue Service by an office to be known as the ‘Whistleblower Office’ which—“(A) shall at all times operate at the direction of the Commissioner of Internal Revenue and coordinate and consult with other divisions in the Internal Revenue Service as directed by the Commissioner of Internal Revenue, “(B) shall analyze information received from any individual described in section 7623(b) of the Internal Revenue Code of 1986 and either investigate the matter itself or assign it to the appropriate Internal Revenue Service office, and “(C) in its sole discretion, may ask for additional assistance from such individual or any legal representative of such individual. “(2) Request for assistance.—The guidance issued under paragraph (1) shall specify that any assistance requested under paragraph (1)(C) shall be under the direction and control of the Whistleblower Office or the office assigned to investigate the matter under paragraph (1)(A). No individual or legal representative whose assistance is so requested may by reason of such request represent himself or herself as an employee of the Federal Government.”
+
+Report by SecretaryPub. L. 109–432, div. A, title IV, § 406(c), Dec. 20, 2006, 120 Stat. 2960, provided that: “The Secretary of the Treasury shall each year conduct a study and report to Congress on the use of section 7623 of the Internal Revenue Code of 1986, including— “(1) an analysis of the use of such section during the preceding year and the results of such use, and “(2) any legislative or administrative recommendations regarding the provisions of such section and its application.”
+
+Study of Payments Made for Detection of Underpayments and FraudPub. L. 105–206, title III, § 3804, July 22, 1998, 112 Stat. 783, provided that the Secretary of the Treasury, not later than 1 year after July 22, 1998, would conduct a study and report to Congress on the use of this section, including an analysis of the present use of this section and any legislative or administrative recommendations regarding the provisions of this section and its application.
+
+Annual Report to Congress on Payments Made Under This Section and Resultant CollectionsPub. L. 104–168, title XII, § 1209(d), July 30, 1996, 110 Stat. 1474, provided that: “The Secretary of the Treasury or his delegate shall submit an annual report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on the payments under section 7623 of the Internal Revenue Code of 1986 during the year and on the amounts collected for which such payments were made.”

legal/us/code/title-26/chapter-78/section-7624.md

@@ -0,0 +1,47 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7624"
+description: "Reimbursement to State and local law enforcement agencies"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7624"
+citation: "26 U.S.C. § 7624"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7624"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "d5557560348b3b0ee58eb506b0ba8bd76d345a19a9d2dd1453938141061436bb"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "079a80b03e616447a51f88279c26fba40d3b9ffa6aedc49bd6da1ace69e2f587"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7624 - Reimbursement to State and local law enforcement agencies
+
+## Text
+
+(a) Authorization of reimbursement Whenever a State or local law enforcement agency provides information to the Internal Revenue Service that substantially contributes to the recovery of Federal taxes imposed with respect to illegal drug-related activities (or money laundering in connection with such activities), such agency may be reimbursed by the Internal Revenue Service for costs incurred in the investigation (including but not limited to reasonable expenses, per diem, salary, and overtime) not to exceed 10 percent of the sum recovered.
+
+(b) Records; 10 percent limitation The Internal Revenue Service shall maintain records of the receipt of information from a contributing agency and shall notify the agency when monies have been recovered as the result of such information. Following such notification, the agency shall submit a statement detailing the investigative costs it incurred. Where more than 1 State or local agency has given information that substantially contributes to the recovery of Federal taxes, the Internal Revenue Service shall equitably allocate investigative costs among such agencies not to exceed an aggregate amount of 10 percent of the taxes recovered.
+
+(c) No reimbursement where duplicative No State or local agency may receive reimbursement under this section if reimbursement has been received by such agency under a Federal or State forfeiture program or under State revenue laws.
+
+(Added Pub. L. 100–690, title VII, § 7602(a), Nov. 18, 1988, 102 Stat. 4507.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateSection applicable to information first provided more than 90 days after Nov. 18, 1988, see section 7602(e) of Pub. L. 100–690, set out as an Effective Date of 1988 Amendment note under section 6103 of this title.
+
+RegulationsPub. L. 100–690, title VII, § 7602(g), Nov. 18, 1988, 102 Stat. 4508, provided that: “The Secretary of the Treasury shall, not later than 90 days after the date of enactment of this Act [Nov. 18, 1988], prescribe such rules and regulations as shall be necessary and proper to carry out the provisions of this section [enacting section 7624 of this title, amending sections 6103 and 7809 of this title, and enacting provisions set out as notes under sections 6103 and 7809 of this title], including regulations relating to the definition of information which substantially contributes to the recovery of Federal taxes and the substantiation of expenses required in order to receive a reimbursement.”

legal/us/code/title-26/chapter-78/section-7641.md

@@ -0,0 +1,37 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7641"
+description: "Repealed. Pub. L. 94–455, title XIX, § 1906(a)(54), Oct. 4, 1976, 90 Stat. 1832]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7641"
+citation: "26 U.S.C. § 7641"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7641"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "2d90de61eb0315b86e4aac2b8cc251450c72d5ac1840c70ed527148dc0bb5c1e"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "b59f3d651ba7247947cb921d91a249ddee19ef50122d835790d9b5f5481a1836"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7641 - Repealed. Pub. L. 94–455, title XIX, § 1906(a)(54), Oct. 4, 1976, 90 Stat. 1832]
+
+## Notes
+
+Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 905; Oct. 27, 1970, Pub. L. 91–513, title III, § 1102(i), 84 Stat. 1293; Oct. 26, 1974, Pub. L. 93–490, § 3(b)(8), 88 Stat. 1467, related to supervision of operations of every manufacturer of oleomargarine, process or renovated butter or adulterated butter, or white phosphorous matches by the officers or employees of the Treasury Department.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of RepealRepeal effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 6013 of this title.

legal/us/code/title-26/chapter-78/section-7651.md

@@ -0,0 +1,71 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7651"
+description: "Administration and collection of taxes in possessions"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7651"
+citation: "26 U.S.C. § 7651"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7651"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "49504a861965cd7ec0557459d56909ccdd4229a2d28bfc0cb04d63296aee1b54"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "2ffc5798e8bf350b4ce880066e93e9a5183b70f047d3780e923f23612af2670a"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7651 - Administration and collection of taxes in possessions
+
+## Text
+
+Except as otherwise provided in this subchapter, and except as otherwise provided in section 28(a) of the Revised Organic Act of the Virgin Islands and section 30 of the Organic Act of Guam (relating to the covering of the proceeds of certain taxes into the treasuries of the Virgin Islands and Guam, respectively)—
+
+(1) Applicability of administrative provisions All provisions of the laws of the United States applicable to the assessment and collection of any tax imposed by this title or of any other liability arising under this title (including penalties) shall, in respect of such tax or liability, extend to and be applicable in any possession of the United States in the same manner and to the same extent as if such possession were a State, and as if the term “United States” when used in a geographical sense included such possession.
+
+(2) Tax imposed in possession In the case of any tax which is imposed by this title in any possession of the United States—
+
+(A) Internal revenue collections Such tax shall be collected under the direction of the Secretary, and shall be paid into the Treasury of the United States as internal revenue collections; and
+
+(B) Applicable laws All provisions of the laws of the United States applicable to the administration, collection, and enforcement of such tax (including penalties) shall, in respect of such tax, extend to and be applicable in such possession of the United States in the same manner and to the same extent as if such possession were a State, and as if the term “United States” when used in a geographical sense included such possession.
+
+(3) Other laws relating to possessions This section shall apply notwithstanding any other provision of law relating to any possession of the United States.
+
+(4) Virgin Islands (A) For purposes of this section, the reference in section 28(a) of the Revised Organic Act of the Virgin Islands to “any tax specified in section 3811 of the Internal Revenue Code” shall be deemed to refer to any tax imposed by chapter 2 or by chapter 21.
+
+(B) For purposes of this title, section 28(a) of the Revised Organic Act of the Virgin Islands shall be effective as if such section 28(a) had been enacted before the enactment of this title and such section 28(a) shall have no effect on the amount of income tax liability required to be paid by any person to the United States.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 906; Pub. L. 91–513, title III, § 1102(j), Oct. 27, 1970, 84 Stat. 1293; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title I, § 130(c), title VIII, § 801(d)(9), July 18, 1984, 98 Stat. 661, 997; Pub. L. 99–514, title XII, § 1275(b), Oct. 22, 1986, 100 Stat. 2598; Pub. L. 110–172, § 11(a)(34)(B), Dec. 29, 2007, 121 Stat. 2487.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 28(a) of the Revised Organic Act of the Virgin Islands, referred to in introductory provisions and par. (4), is classified to section 1642 of Title 48, Territories and Insular Possessions. Section 30 of the Organic Act of Guam, referred to in introductory provisions, is classified to section 1421h of Title 48.
+
+Amendments2007—Pars. (4), (5). Pub. L. 110–172 redesignated par. (5) as (4) and struck out heading and text of former par. (4). Text read as follows: “For purposes of this section, the term ‘possession of the United States’ includes the Canal Zone.” 1986—Par. (5)(B). Pub. L. 99–514 amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “For purposes of this title (other than section 881(b)(1) or subpart C of part III of subchapter N of chapter 1), section 28(a) of the Revised Organic Act of the Virgin Islands shall be effective as if such section had been enacted subsequent to the enactment of this title.” 1984—Par. (5)(B). Pub. L. 98–369, § 801(d)(9), inserted “or subpart C of part III of subchapter N of chapter 1”. Pub. L. 98–369, § 130(c), inserted “(other than section 881(b)(1))”. 1976—Par. (2)(A). Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1970—Pub. L. 91–513 struck out reference to exceptions provided for in sections 4705(b), 4735, and 4762 (relating to taxes on narcotic drugs and marihuana) in provisions preceding par. (1).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as a note under section 931 of this title.
+
+Effective Date of 1984 AmendmentAmendment by section 130(c) of Pub. L. 98–369 applicable to payments made after Mar. 1, 1984, in taxable years ending after such date, see section 130(d) of Pub. L. 98–369, set out as a note under section 881 of this title. Amendment by section 801(d)(9) of Pub. L. 98–369 applicable to transactions after Dec. 31, 1984, in taxable years ending after such date, see section 805(a)(1) of Pub. L. 98–369, as amended, set out as a note under section 245 of this title.
+
+Effective Date of 1970 AmendmentAmendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91–513, set out as an Effective Date note under section 951 of Title 21, Food and Drugs.
+
+Savings ProvisionProsecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under sections 171 to 174 of Title 21, Food and Drugs.
+
+Compensation to Guam and Virgin Islands for Unexpected Revenue Losses Occasioned by Tax Reduction Act of 1975 and Tax Reform Act of 1976Pub. L. 95–134, title IV, § 402, Oct. 15, 1977, 91 Stat. 1163, provided that: “In order to compensate the territories of Guam and the Virgin Islands for unexpected revenue losses occasioned by the Tax Reduction Act of 1975 [Pub. L. 94–12, Mar. 29, 1975, 89 Stat. 26, see Tables] and the Tax Reform Act of 1976 [Pub. L. 94–455, Oct. 4, 1976, 90 Stat. 1525, see Tables] there is hereby authorized to be appropriated to the Secretary for grants to the government of Guam not to exceed $15,000,000 and after October 1, 1977, for grants to the government of the Virgin Islands not to exceed $14,000,000, such sums being in addition to those previously authorized for such purposes.”
+
+Payments to Government of American Samoa, Guam, and the Virgin IslandsPub. L. 95–30, title IV, § 407, May 23, 1977, 91 Stat. 156, provided that: “(a) The Secretary of the Treasury is authorized to make separate payments to the government of American Samoa, the government of Guam, and the government of the Virgin Islands. The payment to the government of a particular possession shall be in an amount equal to the loss to that possession with respect to tax returns for the first taxable year beginning after December 31, 1976, by reason of sections 101 and 102 of this Act [amending sections 1, 3, 21, 42, 57, 63, 143, 161, 172, 211, 402, 441, 443, 511, 584, 613A, 641, 642, 667, 703, 861, 862, 873, 904, 911, 931, 1034, 1211, 1302, 6014, 6212, 6504, and 6654 of this title and repealing sections 36, 141, 142, 144 and 145 of this title]. Such amount shall be determined by the Secretary of the Treasury upon certification to the Secretary by the United States Government Comptrollers for Guam and the Virgin Islands. “(b) There are hereby authorized to be appropriated, out of any funds in the Treasury not otherwise appropriated, such sums as may be necessary to carry out the provisions of this section.”

legal/us/code/title-26/chapter-78/section-7653.md

@@ -0,0 +1,57 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7653"
+description: "Shipments from the United States"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7653"
+citation: "26 U.S.C. § 7653"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7653"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "d96d3754363deddfaacc3d4a80f2e3959c51c5d83dc1a552a8611562de10c397"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "04531812b8d86498c94d46d14850db41534aa1754c38b29f24d3cfbd419c175e"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7653 - Shipments from the United States
+
+## Text
+
+(a) Tax imposed (1) Puerto Rico All articles of merchandise of United States manufacture coming into Puerto Rico shall be entered at the port of entry upon payment of a tax equal in rate and amount to the internal revenue tax imposed in Puerto Rico upon the like articles of Puerto Rican manufacture.
+
+(2) Virgin Islands There shall be imposed in the Virgin Islands upon articles imported from the United States a tax equal to the internal revenue tax imposed in such islands upon like articles there manufactured.
+
+(b) Exemption from tax imposed in the United States Articles, goods, wares, or merchandise going into Puerto Rico, the Virgin Islands, Guam, and American Samoa from the United States shall be exempted from the payment of any tax imposed by the internal revenue laws of the United States.
+
+(c) Drawback of tax paid in the United States All provisions of law for the allowance of drawback of internal revenue tax on articles exported from the United States are, so far as applicable, extended to like articles upon which an internal revenue tax has been paid when shipped from the United States to Puerto Rico, the Virgin Islands, Guam, or American Samoa.
+
+(d) Cross reference For the disposition of the proceeds of all taxes collected under the internal revenue laws of the United States on articles produced in Guam and transported into the United States or its possessions, or consumed in Guam, see the Act of August 1, 1950 (48 U.S.C. 1421h).
+
+(Aug. 16, 1954, ch. 736 68A Stat. 908; Pub. L. 86–70, § 22(f), June 25, 1959, 73 Stat. 146; Pub. L. 86–624, § 18(h), July 12, 1960, 74 Stat. 416; Pub. L. 94–455, title XIX, § 1906(a)(56), Oct. 4, 1976, 90 Stat. 1832.)
+
+## Notes
+
+Editorial Notes
+
+References in TextAct of August 1, 1950, referred to in subsec. (d), is act Aug. 1, 1950, ch. 512, 64 Stat. 384, known as the Organic Act of Guam, which is classified principally to chapter 8A (§ 1421 et seq.) of Title 48, Territories and Insular Possessions. For complete classification of this Act to the Code, see Short Title note set out under section 1421 of Title 48 and Tables.
+
+Amendments1976—Subsec. (d). Pub. L. 94–455 struck out “ch. 512, 64 Stat. 392, section 30” after “August 1, 1950”. 1960—Subsec. (d). Pub. L. 86–624 substituted “or its possessions” for “, its possessions or the Territory of Hawaii”. 1959—Subsec. (d). Pub. L. 86–70 substituted “its possessions or the Territory of Hawaii” for “its Territories or possessions”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1960 AmendmentAmendment by Pub. L. 86–624 effective Aug. 21, 1959, see section 18(k) of Pub. L. 86–624, set out as a note under section 3121 of this title.
+
+Effective Date of 1959 AmendmentAmendment by Pub. L. 86–70 effective Jan. 3, 1959, see section 22(i) of Pub. L. 86–70, set out as a note under section 3121 of this title.

legal/us/code/title-26/chapter-78/section-7654.md

@@ -0,0 +1,67 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7654"
+description: "Coordination of United States and certain possession individual income taxes"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7654"
+citation: "26 U.S.C. § 7654"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7654"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "15bcafb1b0050ccaf6db6b2675acc2bd9e5b058576413673b740da607778a476"
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+text_hash: "e8993e5ebac66af23fe1bffe99c7d3f678a544f0ae6ee4035be6819c9b13cabe"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7654 - Coordination of United States and certain possession individual income taxes
+
+## Text
+
+(a) General rule The net collection of taxes imposed by chapter 1 for each taxable year with respect to an individual to whom section 931 or 932(c) applies shall be covered into the Treasury of the specified possession of which such individual is a bona fide resident.
+
+(b) Definition and special rule For purposes of this section—
+
+(1) Net collections In determining net collections for a taxable year, an appropriate adjustment shall be made for credits allowed against the tax liability and refunds made of income taxes for the taxable year.
+
+(2) Specified possession The term “specified possession” means Guam, American Samoa, the Northern Mariana Islands, and the Virgin Islands.
+
+(c) Transfers The transfers of funds between the United States and any specified possession required by this section shall be made not less frequently than annually.
+
+(d) Federal personnel In addition to the amount determined under subsection (a), the United States shall pay to each specified possession at such times and in such manner as determined by the Secretary—
+
+(1) the amount of the taxes deducted and withheld by the United States under chapter 24 with respect to compensation paid to members of the Armed Forces who are stationed in such possession but who have no income tax liability to such possession with respect to such compensation by reason of the Servicemembers Civil Relief Act (50 U.S.C. 3901 et seq.), and
+
+(2) the amount of the taxes deducted and withheld under chapter 24 with respect to amounts paid for services performed as an employee of the United States (or any agency thereof) in a specified possession with respect to an individual unless section 931 or 932(c) applies.
+
+(e) Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the provisions of this section and sections 931 and 932, including regulations prohibiting the rebate of taxes covered over which are allocable to United States source income and prescribing the information which the individuals to whom such sections may apply shall furnish to the Secretary.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 909; Pub. L. 92–606, § 1(b), Oct. 31, 1972, 86 Stat. 1495; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, §§ 307(a)(16), 308(a), Sept. 3, 1982, 96 Stat. 590, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369; Pub. L. 99–514, title XII, § 1276(a), Oct. 22, 1986, 100 Stat. 2599; Pub. L. 100–647, title I, § 1012(y), Nov. 10, 1988, 102 Stat. 3530; Pub. L. 108–189, § 2(d), Dec. 19, 2003, 117 Stat. 2866; Pub. L. 115–141, div. U, title IV, § 401(a)(330), Mar. 23, 2018, 132 Stat. 1200.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe Servicemembers Civil Relief Act, referred to in subsec. (d)(1), is act Oct. 17, 1940, ch. 888, 54 Stat. 1178, which is classified generally to chapter 50 (§ 3901 et seq.) of Title 50, War and National Defense. For complete classification of this Act to the Code, see section 3901 of Title 50 and Tables.
+
+Amendments2018—Subsec. (d)(1). Pub. L. 115–141 substituted “50 U.S.C. 3901 et seq.” for “50 App. U.S.C. 501 et seq.” 2003—Subsec. (d)(1). Pub. L. 108–189 substituted “Servicemembers Civil Relief Act” for “Soldiers’ and Sailors’ Civil Relief Act”. 1988—Subsec. (a). Pub. L. 100–647 substituted “an individual to whom” for “an individual to which”. 1986—Pub. L. 99–514 amended section generally, substituting provisions relating to coordination of United States and certain possession individual income taxes for provisions relating to coordination of United States and Guam individual income taxes. 1983—Subsec. (d). Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. 1982—Subsec. (d). Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, subsec. (d) is amended by inserting “subchapter A of” before “chapter 24”. Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed sub­title A (§§ 301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted. 1976—Subsecs. (d), (e). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1972—Pub. L. 92–606 substituted provisions relating to individual income taxes in Guam and their sharing by the United States and Guam, for provisions relating to payment to Guam and American Samoa of proceeds of tax on coconut and other vegetable oils.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as a note under section 931 of this title.
+
+Effective Date of 1972 AmendmentAmendment by Pub. L. 92–606 applicable with respect to taxable years beginning after Dec. 31, 1972, see section 2 of Pub. L. 92–606, set out in part as an Effective Date note under section 931 of this title.

legal/us/code/title-26/chapter-78/section-7655.md

@@ -0,0 +1,63 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 7655"
+description: "Cross references"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "78"
+chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
+section: "7655"
+citation: "26 U.S.C. § 7655"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s7655"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "2bdd0c0bdbecadfd03e962f726c984a9138305f704aca3b62e34a73ca3bc9c58"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "d750174f13e645be5058756bdb1518ff3c3bd1c63d3a5b485e1eed080e142cc1"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 7655 - Cross references
+
+## Text
+
+(a) Imposition of tax in possessions For provisions imposing tax in possessions, see—
+
+(1) Chapter 2, relating to self-employment tax;
+
+(2) Chapter 21, relating to the tax under the Federal Insurance Contributions Act.
+
+(b) Other provisions For other provisions relating to possessions of the United States, see—
+
+(1) Section 931, relating to income tax on residents of Guam, American Samoa, or the Northern Mariana Islands;
+
+(2) Section 933, relating to income tax on residents of Puerto Rico.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 909; Pub. L. 85–859, title II, § 204(19), Sept. 2, 1958, 72 Stat. 1430; Pub. L. 91–513, title III, § 1102(k), Oct. 27, 1970, 84 Stat. 1293; Pub. L. 94–455, title XIX, § 1904(b)(6)(B), Oct. 4, 1976, 90 Stat. 1815; Pub. L. 99–514, title XII, § 1272(d)(11), Oct. 22, 1986, 100 Stat. 2594; Pub. L. 101–508, title XI, § 11801(c)(22)(E), Nov. 5, 1990, 104 Stat. 1388–528.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe Federal Insurance Contributions Act, referred to in subsec. (a)(2), is act Aug. 16, 1954, ch. 736, §§ 3101, 3102, 3111, 3112, 3121 to 3128, 68A Stat. 415, which is classified generally to chapter 21 (§ 3101 et seq.) of this title. For complete classification of this Act to the Code, see section 3128 of this title and Tables.
+
+Amendments1990—Subsec. (a)(2), (3). Pub. L. 101–508, § 11801(c)(22)(E)(i), substituted period for semicolon at end of par. (2) and struck out par. (3) which cross-referenced former chapter 37 relating to tax on sugar. Subsec. (b)(2), (3). Pub. L. 101–508, § 11801(c)(22)(E)(ii), substituted period for semicolon at end of par. (2) and struck out par. (3) which cross-referenced former section 6418(b) relating to the exportation of sugar to Puerto Rico. 1986—Subsec. (b). Pub. L. 99–514 added par. (1) and redesignated former pars. (1) and (2) as (2) and (3), respectively. 1976—Subsec. (a)(3), (5). Pub. L. 94–455 substituted “Chapter 37” for “Subchapter A of chapter 37” in par. (5) and redesignated par. (5) as (3). 1970—Subsec. (a)(3), (4). Pub. L. 91–513 struck out pars. (3) and (4) relating to taxes in respect of narcotic drugs and taxes in respect of marihuana, respectively, and making references to parts I and III of subchapter A of chapter 39 and to parts II and III of subchapter A of chapter 39, respectively. 1958—Subsec. (a)(5), (6). Pub. L. 85–859 redesignated par. (6) as (5) and struck out former par. (5) which contained a cross reference to chapter 51 of this title.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as a note under section 931 of this title.
+
+Effective Date of 1970 AmendmentAmendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91–513, set out as an Effective Date note under section 951 of Title 21, Food and Drugs.
+
+Effective Date of 1958 AmendmentAmendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.
+
+Savings ProvisionFor provisions that nothing in amendment by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title. Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under sections 171 to 174 of Title 21, Food and Drugs.