---
kind: "section"
citation: "26 U.S.C. § 7606"
title: "26"
title_heading: "Internal Revenue Code"
number: "7606"
heading: "Entry of premises for examination of taxable objects"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7606"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 78 — Discovery of Liability and Enforcement of Title"
  - "Subchapter A — Examination and Inspection"
---

# §7606. Entry of premises for examination of taxable objects

- (a) **Entry during day—** The [Secretary](/usc/26/7701.md?p=a-11-B) 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](/usc/26/7701.md?p=a-11-B) 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.

## Source credit

(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

### Amendments

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