---
kind: "section"
citation: "26 U.S.C. § 7601"
title: "26"
title_heading: "Internal Revenue Code"
number: "7601"
heading: "Canvass of districts for taxable persons and objects"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7601"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 78 — Discovery of Liability and Enforcement of Title"
  - "Subchapter A — Examination and Inspection"
---

# §7601. Canvass of districts for taxable persons and objects

- (a) **General rule—** The [Secretary](/usc/26/7701.md?p=a-11-B) shall, to the extent he deems it practicable, cause officers or [employees](/usc/26/7701.md?p=a-20) of the Treasury Department to proceed, from time to time, through each internal revenue district and inquire after and concerning all [persons](/usc/26/7701.md?p=a-1) therein who may be liable to pay any internal revenue tax, and all [persons](/usc/26/7701.md?p=a-1) 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](/usc/26/7701.md?p=a-20) in the performance of their duties, see section 7212.

## Source credit

(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

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.