26 U.S.C. § 7601 - Canvass of districts for taxable persons and objects

• Cite as: 26 U.S.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 conc...

(b) Penalties

For penalties applicable to forcible obstruction or hindrance of Treasury officers or employees in the performance of their duties, see section 7212.

Cite as 26 U.S.C. § 7601