---
kind: "section"
citation: "26 U.S.C. § 4423"
title: "26"
title_heading: "Internal Revenue Code"
number: "4423"
heading: "Inspection of books"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4423"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 35 — Taxes on Wagering"
  - "Subchapter C — Miscellaneous Provisions"
---

# §4423. Inspection of books


Notwithstanding [section 7605(b)](/usc/26/7605.md?p=b), the books of account of any [person](/usc/26/4377.md?p=b-1-A) liable for tax under this chapter may be examined and inspected as frequently as may be needful to the enforcement of this chapter.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 528.)