---
kind: "section"
citation: "26 U.S.C. § 7602"
title: "26"
title_heading: "Internal Revenue Code"
number: "7602"
heading: "Examination of books and witnesses"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7602"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 78 — Discovery of Liability and Enforcement of Title"
  - "Subchapter A — Examination and Inspection"
---

# §7602. Examination of books and witnesses

- (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](/usc/26/7701.md?p=a-1) for any internal revenue tax or the liability at law or in equity of any transferee or [fiduciary](/usc/26/7701.md?p=a-6) of any [person](/usc/26/7701.md?p=a-1) in respect of any internal revenue tax, or collecting any such liability, the [Secretary](/usc/26/7701.md?p=a-11-B) 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](/usc/26/7701.md?p=a-1) liable for tax or required to perform the act, or any officer or [employee](/usc/26/7701.md?p=a-20) of such [person](/usc/26/7701.md?p=a-1), or any [person](/usc/26/7701.md?p=a-1) having possession, custody, or care of books of account containing entries relating to the business of the [person](/usc/26/7701.md?p=a-1) liable for tax or required to perform the act, or any other [person](/usc/26/7701.md?p=a-1) the [Secretary](/usc/26/7701.md?p=a-11-B) may deem proper, to appear before the [Secretary](/usc/26/7701.md?p=a-11-B) 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](/usc/26/7701.md?p=a-1) 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](/usc/26/7701.md?p=a-11-B) may take any action described in paragraph [(1)](#a-1), [(2)](#a-2), or [(3)](#a-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](/usc/26/7701.md?p=a-20) of the Internal Revenue Service may not contact any [person](/usc/26/7701.md?p=a-1) other than the [taxpayer](/usc/26/7701.md?p=a-14) with respect to the determination or collection of the tax liability of such [taxpayer](/usc/26/7701.md?p=a-14) unless such contact occurs during a period (not greater than 1 year) which is specified in a notice which—
    - (A) informs the [taxpayer](/usc/26/7701.md?p=a-14) that contacts with [persons](/usc/26/7701.md?p=a-1) other than the [taxpayer](/usc/26/7701.md?p=a-14) are intended to be made during such period, and
    - (B) except as otherwise provided by the [Secretary](/usc/26/7701.md?p=a-11-B), is provided to the [taxpayer](/usc/26/7701.md?p=a-14) 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](/usc/26/7701.md?p=a-14) 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](/usc/26/7701.md?p=a-1) other than the [taxpayer](/usc/26/7701.md?p=a-14) 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](/usc/26/7701.md?p=a-11-B) shall periodically provide to a [taxpayer](/usc/26/7701.md?p=a-14) a record of [persons](/usc/26/7701.md?p=a-1) contacted during such period by the [Secretary](/usc/26/7701.md?p=a-11-B) with respect to the determination or collection of the tax liability of such [taxpayer](/usc/26/7701.md?p=a-14). Such record shall also be provided upon request of the [taxpayer](/usc/26/7701.md?p=a-14).
  - (3) **Exceptions—** This subsection shall not apply—
    - (A) to any contact which the [taxpayer](/usc/26/7701.md?p=a-14) has authorized;
    - (B) if the [Secretary](/usc/26/7701.md?p=a-11-B) determines for good cause shown that such notice would jeopardize collection of any tax or such notice may involve reprisal against any [person](/usc/26/7701.md?p=a-1); 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](/usc/26/7701.md?p=a-11-B) may not begin any action under [section 7604](/usc/26/7604.md) to enforce any summons, with respect to any [person](/usc/26/7701.md?p=a-1) if a Justice Department referral is in effect with respect to such [person](/usc/26/7701.md?p=a-1).
  - (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](/usc/26/7701.md?p=a-1) if—
      - (i) the [Secretary](/usc/26/7701.md?p=a-11-B) has recommended to the [Attorney General](/usc/26/7701.md?p=a-22) a grand jury investigation of, or the criminal prosecution of, such [person](/usc/26/7701.md?p=a-1) 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)](/usc/26/6103.md?p=h-3-B) for the disclosure of any return or return information (within the meaning of [section 6103(b)](/usc/26/6103.md?p=b)) relating to such [person](/usc/26/7701.md?p=a-1).
    - (B) **Termination—** A Justice Department referral shall cease to be in effect with respect to a [person](/usc/26/7701.md?p=a-1) when—
      - (i) the [Attorney General](/usc/26/7701.md?p=a-22) notifies the [Secretary](/usc/26/7701.md?p=a-11-B), in writing, that—
        - (I) he will not prosecute such [person](/usc/26/7701.md?p=a-1) 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](/usc/26/7701.md?p=a-1) 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](/usc/26/7701.md?p=a-22) against such [person](/usc/26/7701.md?p=a-1), or
      - (iii) the [Attorney General](/usc/26/7701.md?p=a-22) notifies the [Secretary](/usc/26/7701.md?p=a-11-B), in writing, that he will not prosecute such [person](/usc/26/7701.md?p=a-1) for any offense connected with the administration or enforcement of the internal revenue laws relating to the request described in [subparagraph (A)(ii)](#d-2-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](/usc/26/7701.md?p=a-11-B) shall not use financial status or economic reality examination techniques to determine the existence of unreported income of any [taxpayer](/usc/26/7701.md?p=a-14) unless the [Secretary](/usc/26/7701.md?p=a-11-B) 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](/usc/26/7701.md?p=a-11-B) shall not, under the authority of [section 6103(n)](/usc/26/6103.md?p=n), provide any books, papers, records, or other data obtained pursuant to this section to any [person](/usc/26/7701.md?p=a-1) authorized under [section 6103(n)](/usc/26/6103.md?p=n), except when such [person](/usc/26/7701.md?p=a-1) requires such information for the sole purpose of providing expert evaluation and assistance to the Internal Revenue Service. No [person](/usc/26/7701.md?p=a-1) other than an officer or [employee](/usc/26/7701.md?p=a-20) of the Internal Revenue Service or the Office of Chief Counsel may, on behalf of the [Secretary](/usc/26/7701.md?p=a-11-B), question a witness under oath whose testimony was obtained pursuant to this section.

## 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; 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

### Amendments

2019—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 Amendment

Pub. 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]— shall take effect on the date of the enactment of this Act [July 1, 2019]; and 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 Amendment

Pub. 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 Amendment

Pub. 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].”