---
kind: "section"
citation: "26 U.S.C. § 7612"
title: "26"
title_heading: "Internal Revenue Code"
number: "7612"
heading: "Special procedures for summonses for computer software"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7612"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 78 — Discovery of Liability and Enforcement of Title"
  - "Subchapter A — Examination and Inspection"
---

# §7612. Special procedures for summonses for computer software

- (a) **General rule—** For purposes of this title—
  - (1) except as provided in [subsection (b)](#b), 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 to produce or analyze any tax-[related](/usc/26/7701.md?p=a-51-I-vi) computer software source code; and
  - (2) any software and [related](/usc/26/7701.md?p=a-51-I-vi) materials which are provided to the [Secretary](/usc/26/7701.md?p=a-11-B) under this title shall be subject to the safeguards under [subsection (c)](#c).
- (b) **Circumstances under which computer software source code may be provided—**
  - (1) **In general—** [Subsection (a)(1)](#a-1) shall not apply to any portion, item, or component of tax-[related](/usc/26/7701.md?p=a-51-I-vi) computer software source code if—
    - (A) the [Secretary](/usc/26/7701.md?p=a-11-B) is unable to otherwise reasonably ascertain the correctness of any item on a return from—
      - (i) the [taxpayer](/usc/26/7701.md?p=a-14)’s books, papers, records, or other data; or
      - (ii) the computer software executable code (and any modifications thereof) to which such source code relates and any associated data which, when executed, produces the output to ascertain the correctness of the item;
    - (B) the [Secretary](/usc/26/7701.md?p=a-11-B) identifies with reasonable specificity the portion, item, or component of such source code needed to verify the correctness of such item on the return; and
    - (C) the [Secretary](/usc/26/7701.md?p=a-11-B) determines that the need for the portion, item, or component of such source code with respect to such item outweighs the risks of unauthorized disclosure of trade secrets.
  - (2) **Exceptions—** [Subsection (a)(1)](#a-1) shall not apply to—
    - (A) any inquiry into any offense connected with the administration or enforcement of the internal revenue laws;
    - (B) any tax-[related](/usc/26/7701.md?p=a-51-I-vi) computer software source code acquired or developed by the [taxpayer](/usc/26/7701.md?p=a-14) or a [related](/usc/26/7701.md?p=a-51-I-vi) [person](/usc/26/7701.md?p=a-1) primarily for internal use by the [taxpayer](/usc/26/7701.md?p=a-14) or such [person](/usc/26/7701.md?p=a-1) rather than for commercial distribution;
    - (C) any communications between the owner of the tax-[related](/usc/26/7701.md?p=a-51-I-vi) computer software source code and the [taxpayer](/usc/26/7701.md?p=a-14) or [related](/usc/26/7701.md?p=a-51-I-vi) [persons](/usc/26/7701.md?p=a-1); or
    - (D) any tax-[related](/usc/26/7701.md?p=a-51-I-vi) computer software source code which is required to be provided or made available pursuant to any other provision of this title.
  - (3) **Cooperation required—** For purposes of [paragraph (1)](#b-1), the [Secretary](/usc/26/7701.md?p=a-11-B) shall be treated as meeting the requirements of subparagraphs [(A)](#b-3-A) and [(B)](#b-3-B) of such paragraph if—
    - (A) the [Secretary](/usc/26/7701.md?p=a-11-B) determines that it is not feasible to determine the correctness of an item without access to the computer software executable code and associated data described in [paragraph (1)(A)(ii)](#b-1-A-ii);
    - (B) the [Secretary](/usc/26/7701.md?p=a-11-B) makes a formal request to the [taxpayer](/usc/26/7701.md?p=a-14) for such code and data and to the owner of the computer software source code for such executable code; and
    - (C) such code and data is not provided within 180 days of such request.
  - (4) **Right to contest summons—** In any proceeding brought under [section 7604](/usc/26/7604.md) to enforce a summons issued under the authority of this subsection, the court shall, at the request of any party, hold a hearing to determine whether the applicable requirements of this subsection have been met.
- (c) **Safeguards to ensure protection of trade secrets and other confidential information—**
  - (1) **Entry of protective order—** In any court proceeding to enforce a summons for any portion of software, the court may receive evidence and issue any order necessary to prevent the disclosure of trade secrets or other confidential information with respect to such software, [including](/usc/26/7701.md?p=c) requiring that any information be placed under seal to be opened only as directed by the court.
  - (2) **Protection of software—** Notwithstanding any other provision of this section, and in addition to any protections ordered pursuant to [paragraph (1)](#c-1), in the case of software that comes into the possession or [control](/usc/26/7701.md?p=a-51-G) of the [Secretary](/usc/26/7701.md?p=a-11-B) in the course of any examination with respect to any [taxpayer](/usc/26/7701.md?p=a-14)—
    - (A) the software may be used only in connection with the examination of such [taxpayer](/usc/26/7701.md?p=a-14)’s return, any appeal by the [taxpayer](/usc/26/7701.md?p=a-14) to the Internal Revenue Service Independent Office of Appeals, any judicial proceeding (and any appeals therefrom), and any inquiry into any offense connected with the administration or enforcement of the internal revenue laws;
    - (B) the [Secretary](/usc/26/7701.md?p=a-11-B) shall provide, in advance, to the [taxpayer](/usc/26/7701.md?p=a-14) and the owner of the software a written list of the names of all individuals who will analyze or otherwise have access to the software;
    - (C) the software shall be maintained in a secure area or place, and, in the case of computer software source code, shall not be removed from the owner’s place of business unless the owner permits, or a court orders, such removal;
    - (D) the software may not be copied except as necessary to perform such analysis, and the [Secretary](/usc/26/7701.md?p=a-11-B) shall number all copies made and certify in writing that no other copies have been (or will be) made;
    - (E) at the end of the period during which the software may be used under [subparagraph (A)](#c-2-A)—
      - (i) the software and all copies thereof shall be returned to the [person](/usc/26/7701.md?p=a-1) from whom they were obtained and any copies thereof made under [subparagraph (D)](#c-2-D) on the hard drive of a machine or other mass storage device shall be permanently deleted; and
      - (ii) the [Secretary](/usc/26/7701.md?p=a-11-B) shall obtain from any [person](/usc/26/7701.md?p=a-1) who analyzes or otherwise had access to such software a written certification under penalty of perjury that all copies and [related](/usc/26/7701.md?p=a-51-I-vi) materials have been returned and that no copies were made of them;
    - (F) the software may not be decompiled or disassembled;
    - (G) the [Secretary](/usc/26/7701.md?p=a-11-B) shall provide to the [taxpayer](/usc/26/7701.md?p=a-14) and the owner of any interest in such software, as the case may be, a written agreement, between the [Secretary](/usc/26/7701.md?p=a-11-B) and any [person](/usc/26/7701.md?p=a-1) who is not an officer or [employee](/usc/26/7701.md?p=a-20) of the [United States](/usc/26/7701.md?p=a-9) and who will analyze or otherwise have access to such software, which provides that such [person](/usc/26/7701.md?p=a-1) agrees not to—
      - (i) disclose such software to any [person](/usc/26/7701.md?p=a-1) other than [persons](/usc/26/7701.md?p=a-1) to whom such information could be disclosed for tax administration purposes under [section 6103](/usc/26/6103.md); or
      - (ii) participate for 2 years in the development of software which is intended for a similar purpose as the software examined; and
    - (H) the software shall be treated as return information for purposes of section 6103.

    For purposes of [subparagraph (C)](#c-2-C), the owner shall make available any necessary equipment or materials for analysis of computer software source code required to be conducted on the owner’s premises. The owner of any interest in the software shall be considered a party to any agreement described in [subparagraph (G)](#c-2-G).

- (d) **Definitions—** For purposes of this section—
  - (1) **Software—** The term “software” [includes](/usc/26/7701.md?p=c) computer software source code and computer software executable code.
  - (2) **Computer software source code—** The term “computer software source code” means—
    - (A) the code written by a programmer using a programming language which is comprehensible to appropriately trained [persons](/usc/26/7701.md?p=a-1) and is not capable of directly being used to give instructions to a computer;
    - (B) [related](/usc/26/7701.md?p=a-51-I-vi) programmers’ notes, design documents, memoranda, and similar documentation; and
    - (C) [related](/usc/26/7701.md?p=a-51-I-vi) customer communications.
  - (3) **Computer software executable code—** The term “computer software executable code” means—
    - (A) any object code, machine code, or other code readable by a computer when loaded into its memory and used directly by such computer to execute instructions; and
    - (B) any [related](/usc/26/7701.md?p=a-51-I-vi) user manuals.
  - (4) **Owner—** The term “owner” shall, with respect to any software, include the developer of the software.
  - (5) **Related person—** A [person](/usc/26/7701.md?p=a-1) shall be treated as [related](/usc/26/7701.md?p=a-51-I-vi) to another [person](/usc/26/7701.md?p=a-1) if such [persons](/usc/26/7701.md?p=a-1) are [related](/usc/26/7701.md?p=a-51-I-vi) [persons](/usc/26/7701.md?p=a-1) under section [267](/usc/26/267.md) or [707(b)](/usc/26/707.md?p=b).
  - (6) **Tax-related computer software source code—** The term “tax-[related](/usc/26/7701.md?p=a-51-I-vi) computer software source code” means the computer source code for any computer software program intended for accounting, tax return preparation or compliance, or tax planning.

## Source credit

(Added Pub. L. 105–206, title III, § 3413(a), July 22, 1998, 112 Stat. 751; amended Pub. L. 116–25, title I, § 1001(b)(1)(J), July 1, 2019, 133 Stat. 985.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 7612 was renumbered section 7613 of this title.

### Amendments

2019—Subsec. (c)(2)(A). Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”.

### Statutory Notes and Related Subsidiaries

### Effective Date

Pub. L. 105–206, title III, § 3413(e), July 22, 1998, 112 Stat. 754, provided that: In general.—The amendments made by this section [enacting this section, amending sections 7213 and 7603 of this title, and renumbering former section 7612 of this title as 7613] shall apply to summonses issued, and software acquired, after the date of the enactment of this Act [July 22, 1998]. Software protection.—In the case of any software acquired on or before such date of enactment, the requirements of section 7612(a)(2) of the Internal Revenue Code of 1986 (as added by such amendments) shall apply after the 90th day after such date. The preceding sentence shall not apply to the requirement under section 7612(c)(2)(G)(ii) of such Code (as so added).”