I.R.C. § 7601(a) General Rule —
The Secretary shall, to the extent he deems it practicable, cause officers or employees
of the Treasury Department to proceed, from time to time, through each internal revenue
district and inquire after and concerning all persons therein who may be liable to
pay any internal revenue tax, and all persons owning or having the care and management
of any objects with respect to which any tax is imposed.
I.R.C. § 7601(b) Penalties —
For penalties applicable to forcible obstruction or hindrance of Treasury officers
or employees in the performance of their duties, see section 7212.
(Aug. 16, 1954, ch. 736, 68A Stat. 901; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834.)
Background Notes
Amendments
1976--Pub. L. 94-455 struck out “or his delegate” after “Secretary”.
