---
type: "LegalText"
title: "26 U.S.C. § 5558"
description: "Authority of enforcement officers"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "51"
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
section: "5558"
citation: "26 U.S.C. § 5558"
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/s5558"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "952f2145e7fc552c8382db751b9a10632d673420a663ab0fa71f5a64a63ddd0a"
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text_hash: "36554f801398e2db14482e41665813ff75ef7aebea537fb1af55ce6452d1d780"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 5558 - Authority of enforcement officers

## Text

For provisions relating to the authority of internal revenue enforcement officers, see section 7608.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396.)