26 U.S.C. § 7342
Section 7342 · Penalty for refusal to permit entry or examination
Amended 1 time on record
Applied in 14 court decisions — leading case Colonnade Catering Corp. v. United States (1970)
Most recently applied in Big Cats of Serenity Springs, Inc. v. Rhodes (December 2016)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Any owner of any building or place, or person having the agency or superintendence of the same, who refuses to admit any officer or employee of the Treasury Department acting under the authority of section 7606 (relating to entry of premises for examination of taxable articles) or refuses to permit him to examine such article or articles, shall, for every such refusal, forfeit $500.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Cross References
Authorization for action to recover forfeiture, see section 7401 of this title.
Judicial action to enforce forfeitures, see section 7323 of this title.
Jurisdiction of district court of the United States of proceedings for recovery or enforcement of forfeitures, see section 1355 of Title 28, Judiciary and Judicial Procedure.