26 U.S.C. § 7606
Section 7606 · Entry of premises for examination of taxable objects
Amended 2 times on record
Applied in 20 court decisions — leading case Colonnade Catering Corp. v. United States (1970)
Most recently applied in United States v. Seng (August 2019)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment and consequential amendments — watch for a citation surge after a change. 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.
The Secretary 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.
When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties.
For penalty for refusal to permit entry or examination, see section 7342.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.