§7605 — Time and place of examination
17 cases·7 followed·2 overruled·8 cited—41% support
Statute Text — 26 U.S.C. §7605
The time and place of examination pursuant to the provisions of section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 shall be such time and place as may be fixed by the Secretary and as are reasonable under the circumstances. In the case of a summons under authority of paragraph (2) of section 7602, or under the corresponding authority of section 6420(e)(2), 6421(g)(2), or 6427(j)(2), the date fixed for appearance before the Secretary shall not be less than 10 days from the date of the summons.
No taxpayer shall be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer’s books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Secretary, after investigation, notifies the taxpayer in writing that an additional inspection is necessary.
For provisions restricting church tax inquiries and examinations, see section 7611.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.7605-1 Time and place of examination
- Treas. Reg. §Treas. Reg. §301.7605-1(a) Time and place of examination to be reasonable—(1) In general.
- Treas. Reg. §Treas. Reg. §301.7605-1(b) Time of examination—(1) Date and time of examination.
- Treas. Reg. §Treas. Reg. §301.7605-1(c) Type of examination—(1) In general.
- Treas. Reg. §Treas. Reg. §301.7605-1(d) Place of examination—(1) In general.
- Treas. Reg. §Treas. Reg. §301.7605-1(e) Requests by taxpayers to change place of examination—(1) In general.
- Treas. Reg. §Treas. Reg. §301.7605-1(f) Safety of Service officers and employees.
- Treas. Reg. §Treas. Reg. §301.7605-1(g) Transfers initiated by Service.
- Treas. Reg. §Treas. Reg. §301.7605-1(h) Restrictions on examination of taxpayer.
- Treas. Reg. §Treas. Reg. §301.7605-1(i) Restriction on examination of churches—(1) In general.
- Treas. Reg. §Treas. Reg. §301.7605-1(j) Effective date.
- Treas. Reg. §Treas. Reg. §301.7605-1(v) §301.7605-1(v)
17 Citing Cases
The estate claims that the principle in Woodworth has not been overruled, but in 1931 the Supreme Court rejected the rationale adopted in Woodworth in Burnet v.
a request for audit reconsideration, and, upon completing that reconsideration, he determined not only that petitioners were entitled to no refund but that they had underpaid their 2010 tax. As respondent pomts out: "It is well settled that section [sec. 7605] has no bearing upon the Commissioner's authority to examine tax returns already in his possession." Pleasanton Gravel Co. v. Commissioner, 64 T.C. 510, 528 (1975), affd per curiam, 578 F.2d 827 (9th Cir. 1978). The section prohibiting unne
7605 provides in relevant part: SEC. 7605. TIME AND PLACE OF EXAMINATION. (a) Time and Place.--The time and place of examination pursuant to the provisions of section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 shall be such time and place as may be fixed by the Secretary and as are reasonable under the circumstances. In the case of a summons
7605 provides in relevant part: SEC. 7605. TIME AND PLACE OF EXAMINATION. (a) Time and Place.--The time and place of examination pursuant to the provisions of section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 shall be such time and place as may be fixed by the Secretary and as are reasonable under the circumstances. In the case of a summons
Section 7605(b) Petitioner contends that respondent's Ogden Service Center's request for information and subsequent findings constituted an - 15 - examination within the meaning of section 7605, and, as a result, the subsequent examination performed by Agent Daniels was in violation of section 7605(b) .