Title 26 -- Internal Revenue Code


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    26 USC CHAPTER 78 - DISCOVERY OF LIABILITY AND
                  ENFORCEMENT OF TITLE                           01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    .
 
-HEAD-
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
 
-MISC1-
    Subchapter                                         Sec. (FOOTNOTE 1)
    A.      Examination and inspection                              7601
       (FOOTNOTE 1) Section numbers editorially supplied.
    B.      General powers and duties                               7621
    (C.      Repealed.)
    D.      Possessions                                             7651
                                 AMENDMENTS
      Pub. L. 94-455, title XIX, Sec. 1906(b)(13), Oct. 4, 1976, 90
    Stat. 1834, struck out subchapter C relating to supervision of
    operations of certain manufacturers.
 
-SECREF-
                   CHAPTER REFERRED TO IN OTHER SECTIONS
      This chapter is referred to in sections 7811, 7851 of this title.
 
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    26 USC Subchapter A - Examination and Inspection             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter A - Examination and Inspection
    .
 
-HEAD-
    Subchapter A - Examination and Inspection
 
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    Sec.
    7601. Canvass of districts for taxable persons and objects.
    7602. Examination of books and witnesses.
    7603. Service of summons.
    7604. Enforcement of summons.
    7605. Time and place of examination.
    7606. Entry of premises for examination of taxable objects.
    (7607. Repealed.)
    7608. Authority of internal revenue enforcement officers.
    7609. Special procedures for third-party summonses.
    7610. Fees and costs for witnesses.
    7611. Restrictions on church tax inquiries and examinations.
    7612. Special procedures for summonses for computer software.
    7613. Cross references.
                                 AMENDMENTS
      1998 - Pub. L. 105-206, title III, Sec. 3413(d), July 22, 1998,
    112 Stat. 754, added items 7612 and 7613 and struck out former item
    7612 ''Cross references''.
      1984 - Pub. L. 98-573, title II, Sec. 213(b)(2), Oct. 30, 1984,
    98 Stat. 2988, struck out item 7607 ''Additional authority for
    Bureau of Customs''.
      Pub. L. 98-369, div.  A, title X, Sec. 1033(c)(2), July 18, 1984,
    98 Stat. 1039, added item 7611 and redesignated former item 7611 as
    7612.
      1976 - Pub. L. 94-455, title XII, Sec. 1205(b), Oct. 4, 1976, 90
    Stat. 1702, substituted ''Special procedures for third-party
    summonses'' for ''Cross references'' in item 7609 and added items
    7610 and 7611.
      1970 - Pub. L. 91-513, title III, Sec. 1102(g)(2), Oct. 27, 1970,
    84 Stat. 1293, struck out ''Bureau of Narcotics and'' before
    ''Bureau of Customs'' in item 7607.
      1958 - Pub. L. 85-859, title II, Sec. 204(16), Sept. 2, 1958, 72
    Stat. 1430, added item 7608 and redesignated former item 7608 as
    7609.
      1956 - Act July 18, 1956, ch. 629, Sec. 104(b), 70 Stat. 570,
    added item 7607 and redesignated former item 7607 as 7608.
 
-SECREF-
                  SUBCHAPTER REFERRED TO IN OTHER SECTIONS
      This subchapter is referred to in sections 274, 7521 of this
    title.
 
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    26 USC Sec. 7601                                             01/05/99
 
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    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter A - Examination and Inspection
 
-HEAD-
    Sec. 7601. Canvass of districts for taxable persons and objects
 
-STATUTE-
    (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.
    (b) Penalties
          For penalties applicable to forcible obstruction or hindrance
        of Treasury officers or employees in the performance of their
        duties, see section 7212.
 
-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 901; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
 
-MISC1-
                                 AMENDMENTS
      1976 - Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary''.
 
-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 7609 of this title.
 
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    26 USC Sec. 7602                                             01/05/99
 
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    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter A - Examination and Inspection
 
-HEAD-
    Sec. 7602. Examination of books and witnesses
 
-STATUTE-
    (a) Authority to summon, etc.
      For the purpose of ascertaining the correctness of any return,
    making a return where none has been made, determining the liability
    of any person for any internal revenue tax or the liability at law
    or in equity of any transferee or fiduciary of any person in
    respect of any internal revenue tax, or collecting any such
    liability, the Secretary is authorized -
        (1) To examine any books, papers, records, or other data which
      may be relevant or material to such inquiry;
        (2) To summon the person liable for tax or required to perform
      the act, or any officer or employee of such person, or any person
      having possession, custody, or care of books of account
      containing entries relating to the business of the person liable
      for tax or required to perform the act, or any other person the
      Secretary may deem proper, to appear before the Secretary at a
      time and place named in the summons and to produce such books,
      papers, records, or other data, and to give such testimony, under
      oath, as may be relevant or material to such inquiry; and
        (3) To take such testimony of the person concerned, under oath,
      as may be relevant or material to such inquiry.
    (b) Purpose may include inquiry into offense
      The purposes for which the Secretary may take any action
    described in paragraph (1), (2), or (3) of subsection (a) include
    the purpose of inquiring into any offense connected with the
    administration or enforcement of the internal revenue laws.
    (c) Notice of contact of third parties
      (1) General notice
        An officer or employee of the Internal Revenue Service may not
      contact any person other than the taxpayer with respect to the
      determination or collection of the tax liability of such taxpayer
      without providing reasonable notice in advance to the taxpayer
      that contacts with persons other than the taxpayer may be made.
      (2) Notice of specific contacts
        The Secretary shall periodically provide to a taxpayer a record
      of persons contacted during such period by the Secretary with
      respect to the determination or collection of the tax liability
      of such taxpayer.  Such record shall also be provided upon
      request of the taxpayer.
      (3) Exceptions
        This subsection shall not apply -
          (A) to any contact which the taxpayer has authorized;
          (B) if the Secretary determines for good cause shown that
        such notice would jeopardize collection of any tax or such
        notice may involve reprisal against any person; or
          (C) with respect to any pending criminal investigation.
    (d) No administrative summons when there is Justice Department
        referral
      (1) Limitation of authority
        No summons may be issued under this title, and the Secretary
      may not begin any action under section 7604 to enforce any
      summons, with respect to any person if a Justice Department
      referral is in effect with respect to such person.
      (2) Justice Department referral in effect
        For purposes of this subsection -
        (A) In general
          A Justice Department referral is in effect with respect to
        any person if -
            (i) the Secretary has recommended to the Attorney General a
          grand jury investigation of, or the criminal prosecution of,
          such person for any offense connected with the administration
          or enforcement of the internal revenue laws, or
            (ii) any request is made under section 6103(h)(3)(B) for
          the disclosure of any return or return information (within
          the meaning of section 6103(b)) relating to such person.
        (B) Termination
          A Justice Department referral shall cease to be in effect
        with respect to a person when -
            (i) the Attorney General notifies the Secretary, in
          writing, that -
              (I) he will not prosecute such person for any offense
            connected with the administration or enforcement of the
            internal revenue laws,
              (II) he will not authorize a grand jury investigation of
            such person with respect to such an offense, or
              (III) he will discontinue such a grand jury
            investigation,
            (ii) a final disposition has been made of any criminal
          proceeding pertaining to the enforcement of the internal
          revenue laws which was instituted by the Attorney General
          against such person, or
            (iii) the Attorney General notifies the Secretary, in
          writing, that he will not prosecute such person for any
          offense connected with the administration or enforcement of
          the internal revenue laws relating to the request described
          in subparagraph (A)(ii).
      (3) Taxable years, etc., treated separately
        For purposes of this subsection, each taxable period (or, if
      there is no taxable period, each taxable event) and each tax
      imposed by a separate chapter of this title shall be treated
      separately.
    (e) Limitation on examination on unreported income
      The Secretary shall not use financial status or economic reality
    examination techniques to determine the existence of unreported
    income of any taxpayer unless the Secretary has a reasonable
    indication that there is a likelihood of such unreported income.
 
-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 901; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-248,
    title III, Sec. 333(a), Sept. 3, 1982, 96 Stat. 622; Pub. L.
    105-206, title III, Sec. 3412, 3417(a), July 22, 1998, 112 Stat.
    751, 757.)
 
-MISC1-
                                 AMENDMENTS
      1998 - Subsec. (c). Pub. L. 105-206, Sec. 3417(a), added subsec.
    (c). Former subsec. (c) redesignated (d).
      Subsec. (d). Pub. L. 105-206, Sec. 3417(a), redesignated subsec.
    (c) as (d). Former subsec. (d) redesignated (e).
      Pub. L. 105-206, Sec. 3412, added subsec. (d).
      Subsec. (e). Pub. L. 105-206, Sec. 3417(a), redesignated subsec.
    (d) as (e).
      1982 - Pub. L. 97-248 redesignated existing provisions as subsec.
    (a), added subsec. (a) heading, and added subsecs. (b) and (c).
      1976 - Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary'' wherever appearing.
                      EFFECTIVE DATE OF 1998 AMENDMENT
      Pub. L. 105-206, title III, Sec. 3417(b), July 22, 1998, 112
    Stat. 758, provided that: ''The amendments made by subsection (a)
    (amending this section) shall apply to contacts made after the
    180th day after the date of the enactment of this Act (July 22,
    1998).''
                      EFFECTIVE DATE OF 1982 AMENDMENT
      Section 333(b) of Pub. L. 97-248 provided that: ''The amendments
    made by subsection (a) (amending this section) shall take effect on
    the day after the date of the enactment of this Act (Sept. 3,
    1982).''
 
-CROSS-
                              CROSS REFERENCES
      Authority of officers or employees to administer oaths, see
    section 7622 of this title.
      Books of person liable for occupational tax, see section 4423 of
    this title.
      Distilleries, authority of revenue officers, see section 5203 of
    this title.
      Returns, public records, see section 6103 of this title.
      Time and place for examination pursuant to this section, see
    section 7605 of this title.
 
-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 4424, 6038A, 6038C, 6048,
    6230, 6420, 6421, 6427, 7210, 7603, 7604, 7605, 7609, 7610 of this
    title.
 
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    26 USC Sec. 7603                                             01/05/99
 
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    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter A - Examination and Inspection
 
-HEAD-
    Sec. 7603. Service of summons
 
-STATUTE-
    (a) In general
      A summons issued under section 6420(e)(2), 6421(g)(2),
    6427(j)(2), or 7602 shall be served by the Secretary, by an
    attested copy delivered in hand to the person to whom it is
    directed, or left at his last and usual place of abode; and the
    certificate of service signed by the person serving the summons
    shall be evidence of the facts it states on the hearing of an
    application for the enforcement of the summons.  When the summons
    requires the production of books, papers, records, or other data,
    it shall be sufficient if such books, papers, records, or other
    data are described with reasonable certainty.
    (b) Service by mail to third-party recordkeepers
      (1) In general
        A summons referred to in subsection (a) for the production of
      books, papers, records, or other data by a third-party
      recordkeeper may also be served by certified or registered mail
      to the last known address of such recordkeeper.
      (2) Third-party recordkeeper
        For purposes of paragraph (1), the term ''third-party
      recordkeeper'' means -
          (A) any mutual savings bank, cooperative bank, domestic
        building and loan association, or other savings institution
        chartered and supervised as a savings and loan or similar
        association under Federal or State law, any bank (as defined in
        section 581), or any credit union (within the meaning of
        section 501(c)(14)(A));
          (B) any consumer reporting agency (as defined under section
        603(f) of the Fair Credit Reporting Act (15 U.S.C. 1681a(f)));
          (C) any person extending credit through the use of credit
        cards or similar devices;
          (D) any broker (as defined in section 3(a)(4) of the
        Securities Exchange Act of 1934 (15 U.S.C. 78c(a)(4)));
          (E) any attorney;
          (F) any accountant;
          (G) any barter exchange (as defined in section 6045(c)(3));
          (H) any regulated investment company (as defined in section
        851) and any agent of such regulated investment company when
        acting as an agent thereof, (FOOTNOTE 1)
       (FOOTNOTE 1) So in original.  The comma probably should be a
    semicolon.
          (I) any enrolled agent, (FOOTNOTE 1) and
          (J) any owner or developer of a computer software source code
        (as defined in section 7612(d)(2)).
      Subparagraph (J) shall apply only with respect to a summons
      requiring the production of the source code referred to in
      subparagraph (J) or the program and data described in section
      7612(b)(1)(A)(ii) to which such source code relates.
 
-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 902; Apr. 2, 1956, ch. 160, Sec.
    4(i), 70 Stat. 91; June 29, 1956, ch. 462, title II, Sec.
    208(d)(4), 70 Stat. 396; Pub. L. 89-44, title II, Sec. 202(c)(4),
    June 21, 1965, 79 Stat. 139; Pub. L. 91-258, title II, Sec.
    207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94-530,
    Sec. 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95-599, title
    V, Sec. 505(c)(5), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96-223,
    title II, Sec. 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L.
    97-424, title V, Sec. 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub.
    L. 98-369, div.  A, title IX, Sec. 911(d)(2)(G), July 18, 1984, 98
    Stat. 1007; Pub. L. 99-514, title XVII, Sec. 1703(e)(2)(G), Oct.
    22, 1986, 100 Stat. 2778; Pub. L. 100-647, title I, Sec.
    1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577; Pub. L.
    105-206, title III, Sec. 3413(c), 3416(a), July 22, 1998, 112 Stat.
    754, 756.)
 
-MISC1-
                                 AMENDMENTS
      1998 - Subsec. (a). Pub. L. 105-206, Sec. 3416(a), designated
    existing provisions as subsec. (a) and inserted heading.
      Subsec. (b). Pub. L. 105-206, Sec. 3416(a), added subsec. (b).
      Subsec. (b)(2). Pub. L. 105-206, Sec. 3413(c), added subpar. (J)
    and concluding provisions.
      1988 - Pub. L. 100-647, Sec. 1017(c)(12), made technical
    correction to language of Pub. L. 99-514, Sec. 1703(e)(2)(G), see
    1986 Amendment note below.
      Pub. L. 100-647, Sec. 1017(c)(9), substituted ''6421(g)(2)'' for
    ''6421(f)(2)''.
      1986 - Pub. L. 99-514, as amended by Pub. L. 100-647, Sec.
    1017(c)(12), substituted ''6427(j)(2)'' for ''6427(i)(2)''.
      1984 - Pub. L. 98-369 substituted ''6427(i)(2)'' for
    ''6427(h)(2)''.
      1983 - Pub. L. 97-424 struck out ''6424(d)(2),'' after
    ''6421(f)(2),''.
      1980 - Pub. L. 96-223 substituted ''6427(h)(2)'' for
    ''6427(g)(2)''.
      1978 - Pub. L. 95-599 substituted ''6427(g)(2)'' for
    ''6427(f)(2)''.
      1976 - Pub. L. 94-530 substituted ''6427(f)(2)'' for
    ''6427(e)(2)''.
      Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary''.
      1970 - Pub. L. 91-258 inserted reference to section 6427(e)(2).
      1965 - Pub. L. 89-44 inserted reference to section 6424(d)(2).
      1956 - Act June 29, 1956, inserted reference to section
    6421(f)(2).
      Act Apr. 2, 1956, inserted reference to section 6420(e)(2).
                      EFFECTIVE DATE OF 1998 AMENDMENT
      Amendment by section 3413(c) of Pub. L. 105-206 applicable to
    summonses issued, and software acquired, after July 22, 1998, see
    section 3413(e)(1) of Pub. L. 105-206, set out as an Effective Date
    note under section 7612 of this title.
      Pub. L. 105-206, title III, Sec. 3416(b), July 22, 1998, 112
    Stat. 757, provided that: ''The amendment made by this section
    (amending this section) shall apply to summonses served after the
    date of the enactment of this Act (July 22, 1998).''
                      EFFECTIVE DATE OF 1988 AMENDMENT
      Amendment by Pub. L. 100-647 effective, except as otherwise
    provided, as if included in the provision of the Tax Reform Act of
    1986, Pub. L. 99-514, to which such amendment relates, see section
    1019(a) of Pub. L. 100-647, set out as a note under section 1 of
    this title.
                      EFFECTIVE DATE OF 1986 AMENDMENT
      Amendment by Pub. L. 99-514 applicable to gasoline removed (as
    defined in section 4082 of this title as amended by section 1703 of
    Pub. L. 99-514) after Dec. 31, 1987, see section 1703(h) of Pub. L.
    99-514, set out as a note under section 4081 of this title.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by Pub. L. 98-369 effective Aug. 1, 1984, see section
    911(e) of Pub. L. 98-369, set out as a note under section 6427 of
    this title.
                      EFFECTIVE DATE OF 1983 AMENDMENT
      Amendment by Pub. L. 97-424 applicable with respect to articles
    sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set
    out as a note under section 34 of this title.
                      EFFECTIVE DATE OF 1980 AMENDMENT
      Amendment by Pub. L. 96-223 effective Jan. 1, 1979, see section
    232(h)(2) of Pub. L. 96-223, set out as a note under section 6427
    of this title.
                      EFFECTIVE DATE OF 1978 AMENDMENT
      Amendment by Pub. L. 95-599 effective Jan. 1, 1979, see section
    505(d) of Pub. L. 95-599, set out as a note under section 6427 of
    this title.
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Amendment by Pub. L. 94-530 effective Oct. 1, 1976, see section
    1(d) of Pub. L. 94-530, set out as a note under section 4041 of
    this title.
                      EFFECTIVE DATE OF 1970 AMENDMENT
      Amendment by Pub. L. 91-258 effective July 1, 1970, see section
    211(a) of Pub. L. 91-258, set out as a note under section 4041 of
    this title.
                      EFFECTIVE DATE OF 1965 AMENDMENT
      Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section
    701(a)(1), (2), of Pub. L. 89-44, set out as a note under section
    4161 of this title.
                      EFFECTIVE DATE OF 1956 AMENDMENT
      Amendment by act June 29, 1956, effective June 29, 1956, see
    section 211 of act June 29, 1956, set out as a note under section
    4041 of this title.
 
-CROSS-
                              CROSS REFERENCES
      Penalties applicable to violation of this section, see section
    7210 of this title.
 
-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 6038A, 6038C, 6048, 7210,
    7604, 7609 of this title.
 
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    26 USC Sec. 7604                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter A - Examination and Inspection
 
-HEAD-
    Sec. 7604. Enforcement of summons
 
-STATUTE-
    (a) Jurisdiction of district court
      If any person is summoned under the internal revenue laws to
    appear, to testify, or to produce books, papers, records, or other
    data, the United States district court for the district in which
    such person resides or is found shall have jurisdiction by
    appropriate process to compel such attendance, testimony, or
    production of books, papers, records, or other data.
    (b) Enforcement
      Whenever any person summoned under section 6420(e)(2),
    6421(g)(2), 6427(j)(2), or 7602 neglects or refuses to obey such
    summons, or to produce books, papers, records, or other data, or to
    give testimony, as required, the Secretary may apply to the judge
    of the district court or to a United States commissioner for the
    district within which the person so summoned resides or is found
    for an attachment against him as for a contempt.  It shall be the
    duty of the judge or commissioner to hear the application, and, if
    satisfactory proof is made, to issue an attachment, directed to
    some proper officer, for the arrest of such person, and upon his
    being brought before him to proceed to a hearing of the case; and
    upon such hearing the judge or the United States commissioner shall
    have power to make such order as he shall deem proper, not
    inconsistent with the law for the punishment of contempts, to
    enforce obedience to the requirements of the summons and to punish
    such person for his default or disobedience.
    (c) Cross references
      (1) Authority to issue orders, processes, and judgments
          For authority of district courts generally to enforce the
        provisions of this title, see section 7402.
      (2) Penalties
          For penalties applicable to violation of section 6420(e)(2),
        6421(g)(2), 6427(j)(2), or 7602, see section 7210.
 
-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 902; Apr. 2, 1956, ch. 160, Sec.
    4(i), 70 Stat. 91; June 29, 1956, ch. 462, title II, Sec.
    208(d)(4), 70 Stat. 396; Pub. L. 89-44, title II, Sec. 202(c)(4),
    June 21, 1965, 79 Stat. 139; Pub. L. 91-258, title II, Sec.
    207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94-530,
    Sec. 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95-599, title
    V, Sec. 505(c)(5), (6), Nov. 6, 1978, 92 Stat. 2760; Pub. L.
    96-223, title II, Sec. 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278;
    Pub. L. 97-424, title V, Sec. 515(b)(12), Jan. 6, 1983, 96 Stat.
    2182; Pub. L. 98-369, div.  A, title IX, Sec. 911(d)(2)(G), July
    18, 1984, 98 Stat. 1007; Pub. L. 99-514, title XVII, Sec.
    1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. L. 100-647,
    title I, Sec. 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576,
    3577.)
 
-REFTEXT-
                             REFERENCES IN TEXT
      The internal revenue laws, referred to in subsec. (a), are
    classified generally to this title.
 
-MISC2-
                                 AMENDMENTS
      1988 - Subsecs. (b), (c)(2). Pub. L. 100-647, Sec. 1017(c)(12),
    made technical correction to language of Pub. L. 99-514, Sec.
    1703(e)(2)(G), see 1986 Amendment note below.
      Pub. L. 100-647, Sec. 1017(c)(9), substituted ''6421(g)(2)'' for
    ''6421(f)(2)''.
      1986 - Subsecs. (b), (c)(2). Pub. L. 99-514, as amended by Pub.
    L. 100-647, Sec. 1017(c)(12), substituted ''6427(j)(2)'' for
    ''6427(i)(2)''.
      1984 - Subsecs. (b), (c)(2). Pub. L. 98-369 substituted
    ''6427(i)(2)'' for ''6427(h)(2)''.
      1983 - Subsecs. (b), (c)(2). Pub. L. 97-424 struck out
    ''6424(d)(2),'' after ''6421(f)(2),''.
      1980 - Subsecs. (b), (c)(2). Pub. L. 96-223 substituted
    ''6427(h)(2)'' for ''6427(g)(2)''.
      1978 - Subsec. (b). Pub. L. 95-599, Sec. 505(c)(5), substituted
    ''6427(g)(2)'' for ''6427(f)(2)''.
      Subsec. (c)(2). Pub. L. 95-599, Sec. 505(c)(6), substituted
    ''6427(g)(2)'' for ''6427(e)(2)''.
      1976 - Subsec. (b). Pub. L. 94-530 substituted ''6427(f)(2)'' for
    ''6427(e)(2)''.
      Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary''.
      1970 - Subsecs. (b), (c). Pub. L. 91-258 inserted references to
    section 6427(e)(2).
      1965 - Subsecs. (b), (c). Pub. L. 89-44 inserted references to
    section 6424(d)(2).
      1956 - Subsecs. (b), (c). Act Apr. 2, 1956, inserted references
    to section 6420(e)(2).
      Act June 29, 1956, inserted references to section 6421(f)(2).
 
-CHANGE-
                               CHANGE OF NAME
      United States commissioners, referred to in subsec. (b), were
    replaced by United States magistrates pursuant to Pub. L. 90-578,
    Oct. 17, 1968, 82 Stat. 1118. See chapter 43 (Sec. 631 et seq.) of
    Title 28, Judiciary and Judicial Procedure.
      Reference to United States magistrate or to magistrate deemed to
    refer to United States magistrate judge pursuant to section 321 of
    Pub. L. 101-650, set out as a note under section 631 of Title 28.
 
-MISC4-
                      EFFECTIVE DATE OF 1988 AMENDMENT
      Amendment by Pub. L. 100-647 effective, except as otherwise
    provided, as if included in the provision of the Tax Reform Act of
    1986, Pub. L. 99-514, to which such amendment relates, see section
    1019(a) of Pub. L. 100-647, set out as a note under section 1 of
    this title.
                      EFFECTIVE DATE OF 1986 AMENDMENT
      Amendment by Pub. L. 99-514 applicable to gasoline removed (as
    defined in section 4082 of this title as amended by section 1703 of
    Pub. L. 99-514) after Dec. 31, 1987, see section 1703(h) of Pub. L.
    99-514, set out as a note under section 4081 of this title.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by Pub. L. 98-369 effective Aug. 1, 1984, see section
    911(e) of Pub. L. 98-369, set out as a note under section 6427 of
    this title.
                      EFFECTIVE DATE OF 1983 AMENDMENT
      Amendment by Pub. L. 97-424 applicable with respect to articles
    sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set
    out as a note under section 34 of this title.
                      EFFECTIVE DATE OF 1980 AMENDMENT
      Amendment by Pub. L. 96-223 effective Jan. 1, 1979, see section
    232(h)(2) of Pub. L. 96-223, set out as a note under section 6427
    of this title.
                      EFFECTIVE DATE OF 1978 AMENDMENT
      Amendment by Pub. L. 95-599 effective Jan. 1, 1979, see section
    505(d) of Pub. L. 95-599, set out as a note under section 6427 of
    this title.
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Amendment by Pub. L. 94-530 effective Oct. 1, 1976, see section
    1(d) of Pub. L. 94-530, set out as a note under section 4041 of
    this title.
                      EFFECTIVE DATE OF 1970 AMENDMENT
      Amendment by Pub. L. 91-258 effective July 1, 1970, see section
    211(a) of Pub. L. 91-258, set out as a note under section 4041 of
    this title.
                      EFFECTIVE DATE OF 1965 AMENDMENT
      Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section
    701(a)(1), (2), of Pub. L. 89-44, set out as a note under section
    4161 of this title.
                      EFFECTIVE DATE OF 1956 AMENDMENT
      Amendment by act June 29, 1956, effective June 29, 1956, see
    section 211 of act June 29, 1956, set out as a note under section
    4041 of this title.
 
-CROSS-
                              CROSS REFERENCES
      Contempt -
        Constituting crimes, see section 402 of Title 18, Crimes and
          Criminal Procedure.
        Jury trial, see section 3691 of Title 18.
        Power of court, see section 401 of Title 18.
 
-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 6038A, 6038C, 6048, 7210,
    7602, 7609, 7612 of this title.
 
-CITE-
    26 USC Sec. 7605                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter A - Examination and Inspection
 
-HEAD-
    Sec. 7605. Time and place of examination
 
-STATUTE-
    (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 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.
    (b) Restrictions on examination of taxpayer
      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.
    (c) Cross reference
          For provisions restricting church tax inquiries and
        examinations, see section 7611.
 
-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 902; Apr. 2, 1956, ch. 160, Sec.
    4(i), 70 Stat. 91; June 29, 1956, ch. 462, title II, Sec.
    208(d)(4), 70 Stat. 396; Pub. L. 89-44, title II, Sec. 202(c)(4),
    June 21, 1965, 79 Stat. 139; Pub. L. 91-172, title I, Sec. 121(f),
    Dec. 30, 1969, 83 Stat. 548; Pub. L. 91-258, title II, Sec.
    207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94-530,
    Sec. 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95-599, title
    V, Sec. 505(c)(5), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96-223,
    title II, Sec. 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L.
    97-424, title V, Sec. 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub.
    L. 98-369, div.  A, title IX, Sec. 911(d)(2)(G), title X, Sec.
    1033(c)(1), July 18, 1984, 98 Stat. 1007, 1039; Pub. L. 99-514,
    title XVII, Sec. 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub.
    L. 100-647, title I, Sec. 1017(c)(9), (12), Nov. 10, 1988, 102
    Stat. 3576, 3577.)
 
-MISC1-
                                 AMENDMENTS
      1988 - Subsec. (a). Pub. L. 100-647, Sec. 1017(c)(12), made
    technical correction to language of Pub. L. 99-514, Sec.
    1703(e)(2)(G), see 1986 Amendment note below.
      Pub. L. 100-647, Sec. 1017(c)(9), substituted ''6421(g)(2)'' for
    ''6421(f)(2)'' in two places.
      1986 - Subsec. (a). Pub. L. 99-514, as amended by Pub. L.
    100-647, Sec. 1017(c)(12), substituted ''6427(j)(2)'' for
    ''6427(i)(2)'' in two places.
      1984 - Subsec. (a). Pub. L. 98-369, Sec. 911(d)(2)(G),
    substituted ''6427(i)(2)'' for ''6427(h)(2)'' in two places.
      Subsec. (c). Pub. L. 98-369, Sec. 1033(c)(1), amended subsec. (c)
    generally, substituting a cross reference relating to church tax
    inquiries for provisions relating to church tax inquiries.
      1983 - Subsec. (a). Pub. L. 97-424 struck out ''6424(d)(2),''
    after ''6421(f)(2),'' wherever appearing.
      1980 - Subsec. (a). Pub. L. 96-223 substituted ''6427(h)(2)'' for
    ''6427(g)(2)'' wherever appearing.
      1978 - Subsec. (a). Pub. L. 95-599 substituted ''6427(g)(2)'' for
    ''6427(f)(2)'' wherever appearing.
      1976 - Subsec. (a). Pub. L. 94-530 substituted ''6427(f)(2)'' for
    ''6427(e)(2)'' wherever appearing.
      Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary''.
      Subsecs. (b), (c). Pub. L. 94-455 struck out ''or his delegate''
    after ''Secretary''.
      1970 - Subsec. (a). Pub. L. 91-258 inserted references to section
    6427(e)(2).
      1969 - Subsec. (c). Pub. L. 91-172 added subsec. (c).
      1965 - Subsec. (a). Pub. L. 89-44 inserted references to section
    6424(d)(2).
      1956 - Subsec. (a). Act June 29, 1956, inserted references to
    section 6421(f)(2).
      Act Apr. 2, 1956, inserted references to section 6420(e)(2) in
    second sentence.
                      EFFECTIVE DATE OF 1988 AMENDMENT
      Amendment by Pub. L. 100-647 effective, except as otherwise
    provided, as if included in the provision of the Tax Reform Act of
    1986, Pub. L. 99-514, to which such amendment relates, see section
    1019(a) of Pub. L. 100-647, set out as a note under section 1 of
    this title.
                      EFFECTIVE DATE OF 1986 AMENDMENT
      Amendment by Pub. L. 99-514 applicable to gasoline removed (as
    defined in section 4082 of this title as amended by section 1703 of
    Pub. L. 99-514) after Dec. 31, 1987, see section 1703(h) of Pub. L.
    99-514, set out as a note under section 4081 of this title.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by section 911(d)(2)(G) of Pub. L. 98-369 effective
    Aug. 1, 1984, see section 911(e) of Pub. L. 98-369, set out as a
    note under section 6427 of this title.
      Amendment by section 1033(c)(1) of Pub. L. 98-369 applicable with
    respect to inquiries and examinations beginning after Dec. 31,
    1984, see section 1033(d) of Pub. L. 98-369, set out as an
    Effective Date note under section 7611 of this title.
                      EFFECTIVE DATE OF 1983 AMENDMENT
      Amendment by Pub. L. 97-424 applicable with respect to articles
    sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set
    out as a note under section 34 of this title.
                      EFFECTIVE DATE OF 1980 AMENDMENT
      Amendment by Pub. L. 96-223 effective Jan. 1, 1979, see section
    232(h)(2) of Pub. L. 96-223, set out as a note under section 6427
    of this title.
                      EFFECTIVE DATE OF 1978 AMENDMENT
      Amendment by Pub. L. 95-599 effective Jan. 1, 1979, see section
    505(d) of Pub. L. 95-599, set out as a note under section 6427 of
    this title.
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Amendment by Pub. L. 94-530 effective Oct. 1, 1976, see section
    1(d) of Pub. L. 94-530, set out as a note under section 4041 of
    this title.
                      EFFECTIVE DATE OF 1970 AMENDMENT
      Amendment by Pub. L. 91-258 effective July 1, 1970, see section
    211(a) of Pub. L. 91-258, set out as a note under section 4041 of
    this title.
                      EFFECTIVE DATE OF 1969 AMENDMENT
      Amendment by Pub. L. 91-172 applicable to taxable years beginning
    after Dec. 31, 1969, see section 121(g) of Pub. L. 91-172, set out
    as a note under section 511 of this title.
                      EFFECTIVE DATE OF 1965 AMENDMENT
      Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section
    701(a)(1), (2), of Pub. L. 89-44, set out as a note under section
    4161 of this title.
                      EFFECTIVE DATE OF 1956 AMENDMENT
      Amendment by act June 29, 1956, effective June 29, 1956, see
    section 211 of act June 29, 1956, set out as a note under section
    4041 of this title.
                                REGULATIONS
      Section 6228(b) of Pub. L. 100-647 provided that: ''The Secretary
    of the Treasury or the Secretary's delegate shall issue regulations
    to implement subsection (a) of section 7605 of the 1986 Code
    (relating to time and place of examination) within 1 year after the
    date of the enactment of this Act (Nov. 10, 1988).''
 
-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 4423 of this title.
 
-CITE-
    26 USC Sec. 7606                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter A - Examination and Inspection
 
-HEAD-
    Sec. 7606. Entry of premises for examination of taxable objects
 
-STATUTE-
    (a) Entry during day
      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.
    (b) Entry at night
      When such premises are open at night, the Secretary may enter
    them while so open, in the performance of his official duties.
    (c) Penalties
          For penalty for refusal to permit entry or examination, see
        section 7342.
 
-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 903; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
 
-MISC1-
                                 AMENDMENTS
      1976 - Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary'' wherever appearing.
 
-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 7342 of this title.
 
-CITE-
    26 USC Sec. 7607                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter A - Examination and Inspection
 
-HEAD-
    (Sec. 7607. Repealed. Pub. L. 98-473, title II, Sec. 320(b), Oct.
        12, 1984, 98 Stat. 2056, and Pub. L. 98-573, title II, Sec.
        213(b)(1), Oct. 30, 1984, 98 Stat. 2988)
 
-MISC1-
      Section, added July 18, 1956, ch. 629, title I, Sec. 104(a), 70
    Stat. 570; amended Oct. 27, 1970, Pub. L. 91-513, title III, Sec.
    1102(g)(1), 84 Stat. 1292, set forth additional authority for
    Bureau of Customs with respect to firearms, warrants, etc.
      Another section 7607 was renumbered section 7613 of this title.
                          EFFECTIVE DATE OF REPEAL
      Repeal effective Oct. 15, 1984, see section 214(e) of Pub. L.
    98-573, set out as an Effective Date of 1984 Amendment note under
    section 1304 of Title 19, Customs Duties.
 
-CITE-
    26 USC Sec. 7608                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter A - Examination and Inspection
 
-HEAD-
    Sec. 7608. Authority of internal revenue enforcement officers
 
-STATUTE-
    (a) Enforcement of subtitle E and other laws pertaining to liquor,
        tobacco, and firearms
      Any investigator, agent, or other internal revenue officer by
    whatever term designated, whom the Secretary charges with the duty
    of enforcing any of the criminal, seizure, or forfeiture provisions
    of subtitle E or of any other law of the United States pertaining
    to the commodities subject to tax under such subtitle for the
    enforcement of which the Secretary is responsible may -
        (1) carry firearms;
        (2) execute and serve search warrants and arrest warrants, and
      serve subpoenas and summonses issued under authority of the
      United States;
        (3) in respect to the performance of such duty, make arrests
      without warrant for any offense against the United States
      committed in his presence, or for any felony cognizable under the
      laws of the United States if he has reasonable grounds to believe
      that the person to be arrested has committed, or is committing,
      such felony; and
         (4) in respect to the performance of such duty, make seizures
      of property subject to forfeiture to the United States.
    (b) Enforcement of laws relating to internal revenue other than
        subtitle E
      (1) Any criminal investigator of the Intelligence Division of the
    Internal Revenue Service whom the Secretary charges with the duty
    of enforcing any of the criminal provisions of the internal revenue
    laws, any other criminal provisions of law relating to internal
    revenue for the enforcement of which the Secretary is responsible,
    or any other law for which the Secretary has delegated
    investigatory authority to the Internal Revenue Service, is, in the
    performance of his duties, authorized to perform the functions
    described in paragraph (2).
      (2) The functions authorized under this subsection to be
    performed by an officer referred to in paragraph (1) are -
        (A) to execute and serve search warrants and arrest warrants,
      and serve subpoenas and summonses issued under authority of the
      United States;
        (B) to make arrests without warrant for any offense against the
      United States relating to the internal revenue laws committed in
      his presence, or for any felony cognizable under such laws if he
      has reasonable grounds to believe that the person to be arrested
      has committed or is committing any such felony; and
         (C) to make seizures of property subject to forfeiture under
      the internal revenue laws.
    (c) Rules relating to undercover operations
      (1) Certification required for exemption of undercover operations
          from certain laws
        With respect to any undercover investigative operation of the
      Internal Revenue Service (hereinafter in this subsection referred
      to as the ''Service'') which is necessary for the detection and
      prosecution of offenses under the internal revenue laws, any
      other criminal provisions of law relating to internal revenue, or
      any other law for which the Secretary has delegated investigatory
      authority to the Internal Revenue Service -
          (A) sums authorized to be appropriated for the Service may be
        used -
            (i) to purchase property, buildings, and other facilities,
          and to lease space, within the United States, the District of
          Columbia, and the territories and possessions of the United
          States without regard to -
              (I) sections 1341 and 3324 of title 31, United States
            Code,
              (II) sections 11(a) and 22 of title 41, United States
            Code,
              (III) section 255 of title 41, United States Code,
              (IV) section 34 of title 40, United States Code, and
              (V) section 254(a) and (c) (FOOTNOTE 1) of title 41,
            United States Code, and
       (FOOTNOTE 1) See References in Text note below.
            (ii) to establish or to acquire proprietary corporations or
          business entities as part of the undercover operation, and to
          operate such corporations or business entities on a
          commercial basis, without regard to sections 9102 and 9103 of
          title 31, United States Code;
          (B) sums authorized to be appropriated for the Service and
        the proceeds from the undercover operations may be deposited in
        banks or other financial institutions without regard to the
        provisions of section 648 of title 18, United States Code, and
        section 3302 of title 31, United States Code, and
          (C) the proceeds from the undercover operation may be used to
        offset necessary and reasonable expenses incurred in such
        operation without regard to the provisions of section 3302 of
        title 31, United States Code.
      This paragraph shall apply only upon the written certification of
      the Commissioner of Internal Revenue (or, if designated by the
      Commissioner, the Deputy Commissioner or an Assistant
      Commissioner of Internal Revenue) that any action authorized by
      subparagraph (A), (B), or (C) is necessary for the conduct of
      such undercover operation.
      (2) Liquidation of corporations and business entities
        If a corporation or business entity established or acquired as
      part of an undercover operation under subparagraph (B) of
      paragraph (1) with a net value over $50,000 is to be liquidated,
      sold, or otherwise disposed of, the Service, as much in advance
      as the Commissioner or his delegate determines is practicable,
      shall report the circumstances to the Secretary. The proceeds of
      the liquidation, sale, or other disposition, after obligations
      are met, shall be deposited in the Treasury of the United States
      as miscellaneous receipts.
      (3) Deposit of proceeds
        As soon as the proceeds from an undercover investigative
      operation with respect to which an action is authorized and
      carried out under subparagraphs (B) and (C) of paragraph (1) are
      no longer necessary for the conduct of such operation, such
      proceeds or the balance of such proceeds remaining at the time
      shall be deposited into the Treasury of the United States as
      miscellaneous receipts.
      (4) Audits
        (A) The Service shall conduct a detailed financial audit of
      each undercover investigative operation which is closed in each
      fiscal year; and
          (i) submit the results of the audit in writing to the
        Secretary; and
          (ii) not later than 180 days after such undercover operation
        is closed, submit a report to the Congress concerning such
        audit.
        (B) The Service shall also submit a report annually to the
      Congress specifying as to its undercover investigative operations
      -
          (i) the number, by programs, of undercover investigative
        operations pending as of the end of the 1-year period for which
        such report is submitted;
          (ii) the number, by programs, of undercover investigative
        operations commenced in the 1-year period for which such report
        is submitted;
          (iii) the number, by programs, of undercover investigative
        operations closed in the 1-year period for which such report is
        submitted, and
          (iv) the following information with respect to each
        undercover investigative operation pending as of the end of the
        1-year period for which such report is submitted or closed
        during such 1-year period -
            (I) the date the operation began and the date of the
          certification referred to in the last sentence of paragraph
          (1),
            (II) the total expenditures under the operation and the
          amount and use of the proceeds from the operation,
            (III) a detailed description of the operation including the
          potential violation being investigated and whether the
          operation is being conducted under grand jury auspices, and
            (IV) the results of the operation including the results of
          criminal proceedings.
      (5) Definitions
        For purposes of paragraph (4) -
        (A) Closed
          The term ''closed'' means the date on which the later of the
        following occurs;
            (i) all criminal proceedings (other than appeals) are
          concluded, or
            (ii) covert activities are concluded, whichever occurs
          later.
        (B) Employees
          The term ''employees'' has the meaning given such term by
        section 2105 of title 5, United States Code.
        (C) Undercover investigative operation
          The term ''undercover investigative operation'' means any
        undercover investigative operation of the Service; except that,
        for purposes of subparagraphs (A) and (C) of paragraph (4),
        such term only includes an operation which is exempt from
        section 3302 or 9102 of title 31, United States Code.
      (6) Application of section
        The provisions of this subsection -
          (A) shall apply after November 17, 1988, and before January
        1, 1990, and
          (B) shall apply after the date of the enactment of this
        paragraph and before January 1, 2001.
      All amounts expended pursuant to this subsection during the
      period described in subparagraph (B) shall be recovered to the
      extent possible, and deposited in the Treasury of the United
      States as miscellaneous receipts, before January 1, 2001.
 
-SOURCE-
    (Added Pub. L. 85-859, title II, Sec. 204(14), Sept. 2, 1958, 72
    Stat. 1429; amended Pub. L. 87-863, Sec. 6(a), Oct. 23, 1962, 76
    Stat. 1143; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4,
    1976, 90 Stat. 1834; Pub. L. 100-690, title VII, Sec. 7601(c)(1),
    (2), Nov. 18, 1988, 102 Stat. 4504; Pub. L. 101-508, title XI, Sec.
    11704(a)(32), (33), Nov. 5, 1990, 104 Stat. 1388-519; Pub. L.
    104-168, title XII, Sec. 1205(b)-(c)(2), July 30, 1996, 110 Stat.
    1471, 1472; Pub. L. 104-316, title I, Sec. 113, Oct. 19, 1996, 110
    Stat. 3833; Pub. L. 105-206, title I, Sec. 1103(e)(4), July 22,
    1998, 112 Stat. 710.)
 
-REFTEXT-
                             REFERENCES IN TEXT
      Section 254(c) of title 41, referred to in subsec.
    (c)(1)(A)(i)(V), was repealed by Pub. L. 103-355, title II, Sec.
    2251(b), Oct. 13, 1994, 108 Stat. 3320. See section 254d of Title
    41, Public Contracts.
      The date of the enactment of this paragraph, referred to in
    subsec. (c)(6)(B), is the date of enactment of Pub. L. 104-168,
    which was approved July 30, 1996.
 
-MISC2-
                              PRIOR PROVISIONS
      A prior section 7608 was renumbered section 7613 of this title.
                                 AMENDMENTS
      1998 - Subsec. (b)(1). Pub. L. 105-206 struck out ''or of the
    Internal Security Division'' after ''Intelligence Division''.
      1996 - Subsec. (c)(2). Pub. L. 104-316 struck out ''and the
    Comptroller General of the United States'' after ''Secretary''.
      Subsec. (c)(4)(B)(ii). Pub. L. 104-168, Sec. 1205(c)(1)(A), (B),
    struck out ''preceding the period'' after ''in the 1-year period''
    and ''and'' at end.
      Subsec. (c)(4)(B)(iii), (iv). Pub. L. 104-168, Sec.
    1205(c)(1)(C), added cls. (iii) and (iv) and struck out former cl.
    (iii) which read as follows: ''the number, by programs, of
    undercover investigative operations closed in the 1-year period
    preceding the period for which such report is submitted and, with
    respect to each such closed undercover operation, the results
    obtained and any civil claims made with respect thereto.''
      Subsec. (c)(5)(C). Pub. L. 104-168, Sec. 1205(c)(2), reenacted
    heading without change and amended text generally.  Prior to
    amendment, text read as follows: ''The terms 'undercover
    investigative operation' and 'undercover operation' mean any
    undercover investigative operation of the Service -
        ''(i) in which -
          ''(I) the gross receipts (excluding interest earned) exceed
        $50,000; or
          ''(II) expenditures, both recoverable and nonrecoverable
        (other than expenditures for salaries of employees), exceed
        $150,000; and
        ''(ii) which is exempt from section 3302 or 9102 of title 31,
      United States Code.
    Clauses (i) and (ii) shall not apply with respect to the report
    required under subparagraph (B) of paragraph (4).''
      Subsec. (c)(6). Pub. L. 104-168, Sec. 1205(b), added par. (6).
      1990 - Subsec. (c)(1)(B). Pub. L. 101-508, Sec. 11704(a)(32),
    struck out comma after ''operations''.
      Subsec. (c)(5)(C). Pub. L. 101-508, Sec. 11704(a)(33),
    substituted ''interest'' for ''interested'' in cl. (i)(I) and
    ''title 31'' for ''title 3'' in cl. (ii).
      1988 - Subsec. (b)(1). Pub. L. 100-690, Sec. 7601(c)(1),
    substituted comma for ''or'' before ''any other'' and inserted '',
    or any other law for which the Secretary has delegated
    investigatory authority to the Internal Revenue Service,'' after
    ''responsible''.
      Subsec. (c). Pub. L. 100-690, Sec. 7601(c)(2), added subsec. (c).
      1976 - Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary'' wherever appearing.
      1962 - Pub. L. 87-863 redesignated existing provisions as subsec.
    (a), added subsec. (a) heading, and added subsec. (b).
                      EFFECTIVE DATE OF 1996 AMENDMENT
      Section 1205(c)(3) of Pub. L. 104-168 provided that: ''The
    amendments made by this subsection (amending this section) shall
    take effect on the date of the enactment of this Act (July 30,
    1996).''
                      EFFECTIVE DATE OF 1988 AMENDMENT
      Section 7601(c)(3) of Pub. L. 100-690, as amended by Pub. L.
    101-647, title XXXIII, Sec. 3301(a), Nov. 29, 1990, 104 Stat. 4917;
    Pub. L. 104-168, title XII, Sec. 1205(a), July 30, 1996, 110 Stat.
    1471, provided that: ''The amendments made by this subsection
    (amending this section) shall take effect on the date of the
    enactment of this Act (Nov. 18, 1988).''
                      EFFECTIVE DATE OF 1962 AMENDMENT
      Section 6(b) of Pub. L. 87-863 provided that: ''The amendments
    made by subsection (a) (amending this section) shall take effect on
    the day after the date of enactment of this Act (Oct. 23, 1962).''
                               EFFECTIVE DATE
      Section effective Sept. 3, 1958, see section 210(a)(1) of Pub. L.
    85-859, set out as a note under section 5001 of this title.
 
-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5558, 5604 of this title.
 
-CITE-
    26 USC Sec. 7609                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter A - Examination and Inspection
 
-HEAD-
    Sec. 7609. Special procedures for third-party summonses
 
-STATUTE-
    (a) Notice
      (1) In general
        If any summons to which this section applies requires the
      giving of testimony on or relating to, the production of any
      portion of records made or kept on or relating to, or the
      production of any computer software source code (as defined in
      7612(d)(2)) with respect to, any person (other than the person
      summoned) who is identified in the summons, then notice of the
      summons shall be given to any person so identified within 3 days
      of the day on which such service is made, but no later than the
      23rd day before the day fixed in the summons as the day upon
      which such records are to be examined.  Such notice shall be
      accompanied by a copy of the summons which has been served and
      shall contain an explanation of the right under subsection (b)(2)
      to bring a proceeding to quash the summons.
      (2) Sufficiency of notice
        Such notice shall be sufficient if, on or before such third
      day, such notice is served in the manner provided in section 7603
      (relating to service of summons) upon the person entitled to
      notice, or is mailed by certified or registered mail to the last
      known address of such person, or, in the absence of a last known
      address, is left with the person summoned.  If such notice is
      mailed, it shall be sufficient if mailed to the last known
      address of the person entitled to notice or, in the case of
      notice to the Secretary under section 6903 of the existence of a
      fiduciary relationship, to the last known address of the
      fiduciary of such person, even if such person or fiduciary is
      then deceased, under a legal disability, or no longer in
      existence.
      (3) Nature of summons
        Any summons to which this subsection applies (and any summons
      in aid of collection described in subsection (c)(2)(D)) shall
      identify the taxpayer to whom the summons relates or the other
      person to whom the records pertain and shall provide such other
      information as will enable the person summoned to locate the
      records required under the summons.
    (b) Right to intervene; right to proceeding to quash
      (1) Intervention
        Notwithstanding any other law or rule of law, any person who is
      entitled to notice of a summons under subsection (a) shall have
      the right to intervene in any proceeding with respect to the
      enforcement of such summons under section 7604.
      (2) Proceeding to quash
        (A) In general
          Notwithstanding any other law or rule of law, any person who
        is entitled to notice of a summons under subsection (a) shall
        have the right to begin a proceeding to quash such summons not
        later than the 20th day after the day such notice is given in
        the manner provided in subsection (a)(2). In any such
        proceeding, the Secretary may seek to compel compliance with
        the summons.
        (B) Requirement of notice to person summoned and to Secretary
          If any person begins a proceeding under subparagraph (A) with
        respect to any summons, not later than the close of the 20-day
        period referred to in subparagraph (A) such person shall mail
        by registered or certified mail a copy of the petition to the
        person summoned and to such office as the Secretary may direct
        in the notice referred to in subsection (a)(1).
        (C) Intervention; etc.
          Notwithstanding any other law or rule of law, the person
        summoned shall have the right to intervene in any proceeding
        under subparagraph (A). Such person shall be bound by the
        decision in such proceeding (whether or not the person
        intervenes in such proceeding).
    (c) Summons to which section applies
      (1) In general
        Except as provided in paragraph (2), this section shall apply
      to any summons issued under paragraph (2) of section 7602(a) or
      under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7612.
      (2) Exceptions
        This section shall not apply to any summons -
          (A) served on the person with respect to whose liability the
        summons is issued, or any officer or employee of such person;
          (B) issued to determine whether or not records of the
        business transactions or affairs of an identified person have
        been made or kept;
          (C) issued solely to determine the identity of any person
        having a numbered account (or similar arrangement) with a bank
        or other institution described in section 7603(b)(2)(A);
          (D) issued in aid of the collection of -
            (i) an assessment made or judgment rendered against the
          person with respect to whose liability the summons is issued;
          or
            (ii) the liability at law or in equity of any transferee or
          fiduciary of any person referred to in clause (i);
          (E)(i) issued by a criminal investigator of the Internal
        Revenue Service in connection with the investigation of an
        offense connected with the administration or enforcement of the
        internal revenue laws; and
          (ii) served on any person who is not a third-party
        recordkeeper (as defined in section 7603(b)); or
          (F) described in subsection (f) or (g).
      (3) Records
        For purposes of this section, the term ''records'' includes
      books, papers, and other data.
    (d) Restriction on examination of records
      No examination of any records required to be produced under a
    summons as to which notice is required under subsection (a) may be
    made -
        (1) before the close of the 23rd day after the day notice with
      respect to the summons is given in the manner provided in
      subsection (a)(2), or
        (2) where a proceeding under subsection (b)(2)(A) was begun
      within the 20-day period referred to in such subsection and the
      requirements of subsection (b)(2)(B) have been met, except in
      accordance with an order of the court having jurisdiction of such
      proceeding or with the consent of the person beginning the
      proceeding to quash.
    (e) Suspension of statute of limitations
      (1) Subsection (b) action
        If any person takes any action as provided in subsection (b)
      and such person is the person with respect to whose liability the
      summons is issued (or is the agent, nominee, or other person
      acting under the direction or control of such person), then the
      running of any period of limitations under section 6501 (relating
      to the assessment and collection of tax) or under section 6531
      (relating to criminal prosecutions) with respect to such person
      shall be suspended for the period during which a proceeding, and
      appeals therein, with respect to the enforcement of such summons
      is pending.
      (2) Suspension after 6 months of service of summons
        In the absence of the resolution of the summoned party's
      response to the summons, the running of any period of limitations
      under section 6501 or under section 6531 with respect to any
      person with respect to whose liability the summons is issued
      (other than a person taking action as provided in subsection (b))
      shall be suspended for the period -
          (A) beginning on the date which is 6 months after the service
        of such summons, and
          (B) ending with the final resolution of such response.
    (f) Additional requirement in the case of a John Doe summons
      Any summons described in subsection (c)(1) which does not
    identify the person with respect to whose liability the summons is
    issued may be served only after a court proceeding in which the
    Secretary establishes that -
        (1) the summons relates to the investigation of a particular
      person or ascertainable group or class of persons,
        (2) there is a reasonable basis for believing that such person
      or group or class of persons may fail or may have failed to
      comply with any provision of any internal revenue law, and
        (3) the information sought to be obtained from the examination
      of the records or testimony (and the identity of the person or
      persons with respect to whose liability the summons is issued) is
      not readily available from other sources.
    (g) Special exception for certain summonses
      A summons is described in this subsection if, upon petition by
    the Secretary, the court determines, on the basis of the facts and
    circumstances alleged, that there is reasonable cause to believe
    the giving of notice may lead to attempts to conceal, destroy, or
    alter records relevant to the examination, to prevent the
    communication of information from other persons through
    intimidation, bribery, or collusion, or to flee to avoid
    prosecution, testifying, or production of records.
    (h) Jurisdiction of district court; etc.
      (1) Jurisdiction
        The United States district court for the district within which
      the person to be summoned resides or is found shall have
      jurisdiction to hear and determine any proceeding brought under
      subsection (b)(2), (f), or (g). An order denying the petition
      shall be deemed a final order which may be appealed.
      (2) Special rule for proceedings under subsections (f) and (g)
        The determinations required to be made under subsections (f)
      and (g) shall be made ex parte and shall be made solely on the
      petition and supporting affidavits.
    (i) Duty of summoned party
      (1) Recordkeeper must assemble records and be prepared to produce
          records
        On receipt of a summons to which this section applies for the
      production of records, the summoned party shall proceed to
      assemble the records requested, or such portion thereof as the
      Secretary may prescribe, and shall be prepared to produce the
      records pursuant to the summons on the day on which the records
      are to be examined.
      (2) Secretary may give summoned party certificate
        The Secretary may issue a certificate to the summoned party
      that the period prescribed for beginning a proceeding to quash a
      summons has expired and that no such proceeding began within such
      period, or that the taxpayer consents to the examination.
      (3) Protection for summoned party who discloses
        Any summoned party, or agent or employee thereof, making a
      disclosure of records or testimony pursuant to this section in
      good faith reliance on the certificate of the Secretary or an
      order of a court requiring production of records or the giving of
      such testimony shall not be liable to any customer or other
      person for such disclosure.
      (4) Notice of suspension of statute of limitations in the case of
          a John Doe summons
        In the case of a summons described in subsection (f) with
      respect to which any period of limitations has been suspended
      under subsection (e)(2), the summoned party shall provide notice
      of such suspension to any person described in subsection (f).
    (j) Use of summons not required
      Nothing in this section shall be construed to limit the
    Secretary's ability to obtain information, other than by summons,
    through formal or informal procedures authorized by sections 7601
    and 7602.
 
-SOURCE-
    (Added Pub. L. 94-455, title XII, Sec. 1205(a), Oct. 4, 1976, 90
    Stat. 1699; amended Pub. L. 95-599, title V, Sec. 505(c)(6), Nov.
    6, 1978, 92 Stat. 2760; Pub. L. 95-600, title VII, Sec. 703(l)(4),
    Nov. 6, 1978, 92 Stat. 2943; Pub. L. 96-223, title II, Sec.
    232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97-248, title
    III, Sec. 311(b), 331(a)-(d), 332(a), Sept. 3, 1982, 96 Stat. 601,
    620, 621; Pub. L. 97-424, title V, Sec. 515(b)(12), Jan. 6, 1983,
    96 Stat. 2182; Pub. L. 98-369, div.  A, title VII, Sec. 714(i),
    title IX, Sec. 911(d)(2)(G), July 18, 1984, 98 Stat. 962, 1007;
    Pub. L. 98-620, title IV, Sec. 402(28)(D), Nov. 8, 1984, 98 Stat.
    3359; Pub. L. 99-514, title VI, Sec. 656(a), title XV, Sec.
    1561(a), (b), title XVII, Sec. 1703(e)(2)(G), Oct. 22, 1986, 100
    Stat. 2299, 2761, 2778; Pub. L. 100-647, title I, Sec. 1015(l)(1),
    (2), 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3571, 3572, 3576,
    3577; Pub. L. 104-168, title X, Sec. 1001(a), July 30, 1996, 110
    Stat. 1467; Pub. L. 105-206, title III, Sec. 3415(a)-(c), July 22,
    1998, 112 Stat. 755.)
 
-MISC1-
                              PRIOR PROVISIONS
      A prior section 7609 was renumbered section 7613 of this title.
                                 AMENDMENTS
      1998 - Subsec. (a)(1). Pub. L. 105-206, Sec. 3415(a), reenacted
    heading without change and in text substituted ''If any summons to
    which this section applies requires the giving of testimony on or
    relating to, the production of any portion of records made or kept
    on or relating to, or the production of any computer software
    source code (as defined in 7612(d)(2)) with respect to, any person
    (other than the person summoned) who is identified in the summons,
    then'' for ''If -
        ''(A) any summons described in subsection (c) is served on any
      person who is a third-party recordkeeper, and
        ''(B) the summons requires the production of any portion of
      records made or kept of the business transactions or affairs of
      any person (other than the person summoned) who is identified in
      the description of the records contained in the summons,
    then''.
      Subsec. (a)(3). Pub. L. 105-206, Sec. 3415(c)(1), redesignated
    par. (5) as (3), substituted ''subsection (c)(2)(D)'' for
    ''subsection (c)(2)(B)'', and struck out heading and text of former
    par. (3). Text read as follows: ''For purposes of this subsection,
    the term 'third-party recordkeeper' means -
        ''(A) any mutual savings bank, cooperative bank, domestic
      building and loan association, or other savings institution
      chartered and supervised as a savings and loan or similar
      association under Federal or State law, any bank (as defined in
      section 581), or any credit union (within the meaning of section
      501(c)(14)(A));
        ''(B) any consumer reporting agency (as defined under section
      603(d) of the Fair Credit Reporting Act (15 U.S.C. 1681a(f)));
        ''(C) any person extending credit through the use of credit
      cards or similar devices;
        ''(D) any broker (as defined in section 3(a)(4) of the
      Securities Exchange Act of 1934 (15 U.S.C. 78c(a)(4)));
        ''(E) any attorney;
        ''(F) any accountant;
        ''(G) any barter exchange (as defined in section 6045(c)(3));
        ''(H) any regulated investment company (as defined in section
      851) and any agent of such regulated investment company when
      acting as an agent thereof; and
        ''(I) any enrolled agent.''
      Subsec. (a)(4). Pub. L. 105-206, Sec. 3415(c)(1), struck out
    heading and text of par. (4). Text read as follows: ''Paragraph (1)
    shall not apply to any summons -
        ''(A) served on the person with respect to whose liability the
      summons is issued, or any officer or employee of such person,
        ''(B) to determine whether or not records of the business
      transactions or affairs of an identified person have been made or
      kept, or
        ''(C) described in subsection (f).''
      Subsec. (a)(5). Pub. L. 105-206, Sec. 3415(c)(1), redesignated
    par. (5) as (3).
      Subsec. (c). Pub. L. 105-206, Sec. 3415(c)(2), reenacted heading
    without change and amended text generally, substituting present
    provisions for provisions which had: in par. (1) declared a general
    rule of including within subsection summons issued under sections
    6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602(a)(2); in par. (2) set
    forth exceptions where summons was solely to determine identity of
    person having a numbered account, or was in aid of collection of
    liability of person against whom assessment or judgment had been
    made, or his transferee or fiduciary; and in par. (3) defined
    ''records'' and declared that summons requiring testimony about
    records would be treated as summons requiring production of such
    records.
      Subsec. (e)(2). Pub. L. 105-206, Sec. 3415(c)(3), substituted
    ''summoned party's response to the summons'' for ''third-party
    recordkeeper's response to the summons described in subsection (c),
    or the summoned party's response to a summons described in
    subsection (f)''.
      Subsec. (f). Pub. L. 105-206, Sec. 3415(c)(4)(A), substituted
    ''subsection (c)(1)'' for ''subsection (c)'' in introductory
    provisions.
      Subsec. (f)(3). Pub. L. 105-206, Sec. 3415(c)(4)(B), inserted
    ''or testimony'' after ''records''.
      Subsec. (g). Pub. L. 105-206, Sec. 3415(c)(5), substituted ''A
    summons is described in this subsection if'' for ''In the case of
    any summons described in subsection (c), the provisions of
    subsections (a)(1) and (b) shall not apply if''.
      Subsec. (i). Pub. L. 105-206, Sec. 3415(c)(6)(A), struck out
    ''third-party recordkeeper and'' after ''Duty of'' in heading.
      Subsec. (i)(1). Pub. L. 105-206, Sec. 3415(c)(6)(B), substituted
    ''to which this section applies for the production of records, the
    summoned party'' for ''described in subsection (c), the third-party
    recordkeeper''.
      Subsec. (i)(2). Pub. L. 105-206, Sec. 3415(c)(6)(C), substituted
    ''summoned party'' for ''recordkeeper'' in heading and ''the
    summoned party'' for ''the third-party recordkeeper'' in text.
      Subsec. (i)(3). Pub. L. 105-206, Sec. 3415(c)(6)(D), substituted
    ''summoned party'' for ''recordkeeper'' in heading and amended text
    of par. (3) generally.  Prior to amendment, text read as follows:
    ''Any third-party recordkeeper, or agent or employee thereof,
    making a disclosure of records pursuant to this section in
    good-faith reliance on the certificate of the Secrtetary or an
    order of a court requiring production of records shall not be
    liable to any customer or other person for such disclosure.''
      Subsec. (j). Pub. L. 105-206, Sec. 3415(b), added subsec. (j).
      1996 - Subsec. (a)(3)(I). Pub. L. 104-168 added subpar. (I).
      1988 - Subsec. (c)(1). Pub. L. 100-647, Sec. 1017(c)(12), made
    technical correction to language of Pub. L. 99-514, Sec.
    1703(e)(2)(G), see 1986 Amendment note below.
      Pub. L. 100-647, Sec. 1017(c)(9), substituted ''6421(g)(2)'' for
    ''6421(f)(2)''.
      Subsec. (e)(2). Pub. L. 100-647, Sec. 1015(l)(1), inserted ''or
    the summoned party's response to a summons described in subsection
    (f),'' after ''the summons described in subsection (c),'' and
    substituted ''the summons is issued'' for ''the summons is issued
    other''.
      Subsec. (i). Pub. L. 100-647, Sec. 1015(l)(2)(B), inserted ''and
    summoned party'' after ''recordkeeper'' in heading.
      Subsec. (i)(4). Pub. L. 100-647, Sec. 1015(l)(2)(A), substituted
    ''the summoned party'' for ''the third-party recordkeeper''.
      1986 - Subsec. (a)(3)(H). Pub. L. 99-514, Sec. 656(a), added
    subpar. (H).
      Subsec. (c)(1). Pub. L. 99-514, Sec. 1703(e)(2)(G), as amended by
    Pub. L. 100-647, Sec. 1017(c)(12), substituted ''6427(j)(2)'' for
    ''6427(i)(2)''.
      Subsec. (e). Pub. L. 99-514, Sec. 1561(a), amended subsec. (e)
    generally, designating existing provisions as par. (1), inserting
    heading, and adding par. (2).
      Subsec. (i)(4). Pub. L. 99-514, Sec. 1561(b), added par. (4).
      1984 - Subsec. (c)(1). Pub. L. 98-369, Sec. 714(i), substituted
    ''7602(a)'' for ''7602''.
      Pub. L. 98-369, Sec. 911(d)(2)(G), substituted ''6427(i)(2)'' for
    ''6427(h)(2)''.
      Subsec. (h)(3). Pub. L. 98-620 struck out par. (3) which had
    provided that except as to cases the court considered to be of
    greater importance, proceedings brought for the enforcement of any
    summons, or proceedings under this section, and appeals, would take
    precedence on the docket over all other cases and would be assigned
    for hearing and decided at the earliest practicable date.
      1983 - Subsec. (c)(1). Pub. L. 97-424 struck out ''6424(d)(2),''
    after ''6421(f)(2),''.
      1982 - Subsec. (a)(1). Pub. L. 97-248, Sec. 331(d)(1),
    substituted ''the 23rd day'' for ''the 14th day'', and substituted
    ''an explanation of the right under subsection (b)(2) to bring a
    proceeding to quash the summons'' for ''directions for staying
    compliance with the summons under subsection (b)(2)'' at the end.
      Subsec. (a)(3)(G). Pub. L. 97-248, Sec. 311(b), added subpar.
    (G).
      Subsec. (b). Pub. L. 97-248, Sec. 331(a), (d)(2), substituted
    ''right to proceeding to quash'' for ''right to stay compliance''
    in heading, and in par. (2) substituted ''Proceeding to quash'' for
    ''Right to stay compliance'' as par. (2) heading, designated former
    undesignated matter as subpar. (A), in (A) as so designated
    substituted provisions giving persons entitled to notice 20 days to
    begin a proceeding to quash, for provisions giving persons entitled
    to notice the right to stay compliance if they complied with the
    provisions of former subpars. (A) and (B) within 14 days, and
    inserted provision that the Secretary may seek to compel compliance
    with the summons, struck out former subpar. (A) which provided that
    notice to the person summoned not to comply with the summons be
    given in writing, in subpar. (B) substituted provisions that copies
    of the petition in the proceeding to quash the summons be mailed
    within the 20-day period, for provisions that copies of the notice
    not to comply with the summons be mailed, and added subpar. (C).
      Subsec. (d). Pub. L. 97-248, Sec. 331(b), substituted in par. (1)
    provision that, no examination of records be made before the close
    of the 23rd day after the notice of summons, for provision that the
    examination may not be made before the end of the former 14-day
    period allowed for notice to be given to the person summoned not to
    comply, and in par. (2) substituted ''where a proceeding under
    subsection (b)(2)(A) was begun within the 20-day period referred to
    in such subsection and the requirements of subsection (b)(2)(B)
    have been met,'' for ''when the requirements of subsection (b)(2)
    have been met,'' and ''of the court having jurisdiction of such
    proceeding or with the consent of the person beginning the
    proceeding to quash'' for ''issued by a court of competent
    jurisdiction authorizing examination of such records or with the
    consent of the person staying compliance''.
      Subsec. (h). Pub. L. 97-248, Sec. 331(c), inserted ''; etc.''
    after ''court'' in heading, in par. (1) added heading and
    substituted ''any proceeding'' for ''proceedings'' after
    ''determine'', substituted ''subsection (b)(2), (f), or (g)'' for
    ''subsections (f) or (g)'', designated former second sentence of
    par. (1) as par. (2) and added heading, redesignated former par.
    (2) as (3) and in par. (3) as so redesignated, added heading and
    substituted ''all other cases'' for ''all cases''.
      Subsec. (i). Pub. L. 97-248, Sec. 332(a), added subsec. (i).
      1980 - Subsec. (c)(1). Pub. L. 96-223 substituted ''6427(h)(2)''
    for ''6427(g)(2)''.
      1978 - Subsec. (c)(1). Pub. L. 95-600 which purported to
    substitute ''6427(f)(2)'' for ''6427(e)(2)'' was not executed in
    view of the amendment made by Pub. L. 95-599. See below.
      Pub. L. 95-599 substituted ''6427(g)(2)'' for ''6427(e)(2)''.
                      EFFECTIVE DATE OF 1998 AMENDMENT
      Pub. L. 105-206, title III, Sec. 3415(d), July 22, 1998, 112
    Stat. 756, provided that: ''The amendments made by this section
    (amending this section) shall apply to summonses served after the
    date of the enactment of this Act (July 22, 1998).''
                      EFFECTIVE DATE OF 1996 AMENDMENT
      Section 1001(b) of Pub. L. 104-168 provided that: ''The amendment
    made by subsection (a) (amending this section) shall apply to
    summonses issued after the date of the enactment of this Act (July
    30, 1996).''
                      EFFECTIVE DATE OF 1988 AMENDMENT
      Section 1015(l)(3) of Pub. L. 100-647 provided that: ''The
    amendments made by this subsection (amending this section) shall
    take effect on the date of the enactment of this Act (Nov. 10,
    1988).''
      Amendment by section 1017(c)(9), (12) of Pub. L. 100-647
    effective, except as otherwise provided, as if included in the
    provision of the Tax Reform Act of 1986, Pub. L. 99-514, to which
    such amendment relates, see section 1019(a) of Pub. L. 100-647, set
    out as a note under section 1 of this title.
                      EFFECTIVE DATE OF 1986 AMENDMENT
      Section 656(b) of Pub. L. 99-514 provided that: ''The amendment
    made by subsection (a) (amending this section) shall apply to
    summonses served after the date of the enactment of this Act (Oct.
    22, 1986).''
      Section 1561(c) of Pub. L. 99-514 provided that: ''The amendments
    made by this section (amending this section) shall take effect on
    the date of the enactment of this Act (Oct. 22, 1986).''
      Amendment by section 1703(e)(2)(G) of Pub. L. 99-514 applicable
    to gasoline removed (as defined in section 4082 of this title, as
    amended by section 1703 of Pub. L. 99-514) after Dec. 31, 1987, see
    section 1703(h) of Pub. L. 99-514, set out as a note under section
    4081 of this title.
                     EFFECTIVE DATE OF 1984 AMENDMENTS
      Amendment by Pub. L. 98-620 not applicable to cases pending on
    Nov. 8, 1984, see section 403 of Pub. L. 98-620, set out as an
    Effective Date note under section 1657 of Title 28, Judiciary and
    Judicial Procedure.
      Amendment by section 714(i) of Pub. L. 98-369 effective as if
    included in the provision of the Tax Equity and Fiscal
    Responsibility Act of 1982, Pub. L. 97-248, to which such amendment
    relates, see section 715 of Pub. L. 98-369, set out as a note under
    section 31 of this title.
      Amendment by section 911(d)(2)(G) of Pub. L. 98-369 effective
    Aug. 1, 1984, see section 911(e) of Pub. L. 98-369, set out as a
    note under section 6427 of this title.
                      EFFECTIVE DATE OF 1983 AMENDMENT
      Amendment by Pub. L. 97-424 applicable with respect to articles
    sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set
    out as a note under section 34 of this title.
                      EFFECTIVE DATE OF 1982 AMENDMENT
      Section 311(c)(2) of Pub. L. 97-248 provided that: ''The
    amendments made by subsection (b) (amending this section) shall
    apply to summonses served after December 31, 1982.''
      Section 331(e) of Pub. L. 97-248 provided that: ''The amendments
    made by this section (amending this section) shall apply to
    summonses served after December 31, 1982.''
      Section 332(b) of Pub. L. 97-248 provided that: ''The amendment
    made by subsection (a) (amending this section) shall apply to
    summonses served after December 31, 1982.''
                      EFFECTIVE DATE OF 1980 AMENDMENT
      Amendment by Pub. L. 96-223 effective Jan. 1, 1979, see section
    232(h)(2) of Pub. L. 96-223, set out as a note under section 6427
    of this title.
                     EFFECTIVE DATE OF 1978 AMENDMENTS
      Amendment by Pub. L. 95-600 effective Oct. 4, 1976, see section
    703(r) of Pub. L. 95-600, set out a note under section 46 of this
    title.
      Amendment by Pub. L. 95-599 effective Jan. 1, 1979, see section
    505(d) of Pub. L. 95-599, set out as a note under section 6427 of
    this title.
                               EFFECTIVE DATE
      Section 1205(c) of Pub. L. 94-455, as amended by Pub. L. 94-528,
    Sec. 2(b), Oct. 17, 1976, 90 Stat. 2483, provided that: ''The
    amendments made by this section (enacting this section and section
    7610 of this title) shall apply with respect to any summons issued
    after February 28, 1977.''
 
-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 7611 of this title.
 
-CITE-
    26 USC Sec. 7610                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter A - Examination and Inspection
 
-HEAD-
    Sec. 7610. Fees and costs for witnesses
 
-STATUTE-
    (a) In general
      The Secretary shall by regulations establish the rates and
    conditions under which payment may be made of -
        (1) fees and mileage to persons who are summoned to appear
      before the Secretary, and
        (2) reimbursement for such costs that are reasonably necessary
      which have been directly incurred in searching for, reproducing,
      or transporting books, papers, records, or other data required to
      be produced by summons.
    (b) Exceptions
      No payment may be made under paragraph (2) of subsection (a) if -
        (1) the person with respect to whose liability the summons is
      issued has a proprietary interest in the books, papers, records
      or other data required to be produced, or
        (2) the person summoned is the person with respect to whose
      liability the summons is issued or an officer, employee, agent,
      accountant, or attorney of such person who, at the time the
      summons is served, is acting as such.
    (c) Summons to which section applies
      This section applies with respect to any summons authorized under
    section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602.
 
-SOURCE-
    (Added Pub. L. 94-455, title XII, Sec. 1205(a), Oct. 4, 1976, 90
    Stat. 1699; amended Pub. L. 95-599, title V, Sec. 505(c)(6), Nov.
    6, 1978, 92 Stat. 2760; Pub. L. 96-223, title II, Sec.
    232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97-424, title V,
    Sec. 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98-369, div.
    A, title IX, Sec. 911(d)(2)(G), July 18, 1984, 98 Stat. 1007; Pub.
    L. 99-514, title XVII, Sec. 1703(e)(2)(G), Oct. 22, 1986, 100 Stat.
    2778; Pub. L. 100-647, title I, Sec. 1017(c)(9), (12), Nov. 10,
    1988, 102 Stat. 3576, 3577.)
 
-MISC1-
                                 AMENDMENTS
      1988 - Subsec. (c). Pub. L. 100-647, Sec. 1017(c)(12), made
    technical correction to language of Pub. L. 99-514, Sec.
    1703(e)(2)(G), see 1986 Amendment note below.
      Pub. L. 100-647, Sec. 1017(c)(9), substituted ''6421(g)(2)'' for
    ''6421(f)(2)''.
      1986 - Subsec. (c). Pub. L. 99-514, as amended by Pub. L.
    100-647, Sec. 1017(c)(12), substituted ''6427(j)(2)'' for
    ''6427(i)(2)''.
      1984 - Subsec. (c). Pub. L. 98-369 substituted ''6427(i)(2)'' for
    ''6427(h)(2)''.
      1983 - Subsec. (c). Pub. L. 97-424 struck out ''6424(d)(2),''
    after ''6421(f)(2),''.
      1980 - Subsec. (c). Pub. L. 96-223 substituted ''6427(h)(2)'' for
    ''6427(g)(2)''.
      1978 - Subsec. (c). Pub. L. 95-599 substituted ''6427(g)(2)'' for
    ''6427(e)(2)''.
                      EFFECTIVE DATE OF 1988 AMENDMENT
      Amendment by Pub. L. 100-647 effective, except as otherwise
    provided, as if included in the provision of the Tax Reform Act of
    1986, Pub. L. 99-514, to which such amendment relates, see section
    1019(a) of Pub. L. 100-647, set out as a note under section 1 of
    this title.
                      EFFECTIVE DATE OF 1986 AMENDMENT
      Amendment by Pub. L. 99-514 applicable to gasoline removed (as
    defined in section 4082 of this title as amended by section 1703 of
    Pub. L. 99-514) after Dec. 31, 1987, see section 1703(h) of Pub. L.
    99-514, set out as a note under section 4081 of this title.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by Pub. L. 98-369 effective Aug. 1, 1984, see section
    911(e) of Pub. L. 98-369, set out as a note under section 6427 of
    this title.
                      EFFECTIVE DATE OF 1983 AMENDMENT
      Amendment by Pub. L. 97-424 applicable with respect to articles
    sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set
    out as a note under section 34 of this title.
                      EFFECTIVE DATE OF 1980 AMENDMENT
      Amendment by Pub. L. 96-223 effective Jan. 1, 1979, see section
    232(h)(2) of Pub. L. 96-223, set out as a note under section 6427
    of this title.
                      EFFECTIVE DATE OF 1978 AMENDMENT
      Amendment by Pub. L. 95-599 effective Jan. 1, 1979, see section
    505(d) of Pub. L. 95-599, set out as a note under section 6427 of
    this title.
 
-CITE-
    26 USC Sec. 7611                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter A - Examination and Inspection
 
-HEAD-
    Sec. 7611. Restrictions on church tax inquiries and examinations
 
-STATUTE-
    (a) Restrictions on inquiries
      (1) In general
        The Secretary may begin a church tax inquiry only if -
          (A) the reasonable belief requirements of paragraph (2), and
          (B) the notice requirements of paragraph (3), have been met.
      (2) Reasonable belief requirements
        The requirements of this paragraph are met with respect to any
      church tax inquiry if an appropriate high-level Treasury official
      reasonably believes (on the basis of facts and circumstances
      recorded in writing) that the church -
          (A) may not be exempt, by reason of its status as a church,
        from tax under section 501(a), or
          (B) may be carrying on an unrelated trade or business (within
        the meaning of section 513) or otherwise engaged in activities
        subject to taxation under this title.
      (3) Inquiry notice requirements
        (A) In general
          The requirements of this paragraph are met with respect to
        any church tax inquiry if, before beginning such inquiry, the
        Secretary provides written notice to the church of the
        beginning of such inquiry.
        (B) Contents of inquiry notice
          The notice required by this paragraph shall include -
            (i) an explanation of -
              (I) the concerns which gave rise to such inquiry, and
              (II) the general subject matter of such inquiry, and
            (ii) a general explanation of the applicable -
              (I) administrative and constitutional provisions with
            respect to such inquiry (including the right to a
            conference with the Secretary before any examination of
            church records), and
              (II) provisions of this title which authorize such
            inquiry or which may be otherwise involved in such inquiry.
    (b) Restrictions on examinations
      (1) In general
        The Secretary may begin a church tax examination only if the
      requirements of paragraph (2) have been met and such examination
      may be made only -
          (A) in the case of church records, to the extent necessary to
        determine the liability for, and the amount of, any tax imposed
        by this title, and
          (B) in the case of religious activities, to the extent
        necessary to determine whether an organization claiming to be a
        church is a church for any period.
      (2) Notice of examination; opportunity for conference
        The requirements of this paragraph are met with respect to any
      church tax examination if -
          (A) at least 15 days before the beginning of such
        examination, the Secretary provides the notice described in
        paragraph (3) to both the church and the appropriate regional
        counsel of the Internal Revenue Service, and
          (B) the church has a reasonable time to participate in a
        conference described in paragraph (3)(A)(iii), but only if the
        church requests such a conference before the beginning of the
        examination.
      (3) Contents of examination notice, et cetera
        (A) In general
          The notice described in this paragraph is a written notice
        which includes -
            (i) a copy of the church tax inquiry notice provided to the
          church under subsection (a),
            (ii) a description of the church records and activities
          which the Secretary seeks to examine,
            (iii) an offer to have a conference between the church and
          the Secretary in order to discuss, and attempt to resolve,
          concerns relating to such examination, and
            (iv) a copy of all documents which were collected or
          prepared by the Internal Revenue Service for use in such
          examination and the disclosure of which is required by the
          Freedom of Information Act (5 U.S.C. 552).
        (B) Earliest day examination notice may be provided
          The examination notice described in subparagraph (A) shall
        not be provided to the church before the 15th day after the
        date on which the church tax inquiry notice was provided to the
        church under subsection (a).
        (C) Opinion of regional counsel with respect to examination
          Any regional counsel of the Internal Revenue Service who
        receives an examination notice under paragraph (1) may, within
        15 days after such notice is provided, submit to the regional
        commissioner for the region an advisory objection to the
        examination.
      (4) Examination of records and activities not specified in notice
        Within the course of a church tax examination which (at the
      time the examination begins) meets the requirements of paragraphs
      (1) and (2), the Secretary may examine any church records or
      religious activities which were not specified in the examination
      notice to the extent such examination meets the requirement of
      subparagraph (A) or (B) of paragraph (1) (whichever applies).
    (c) Limitation on period of inquiries and examinations
      (1) Inquiries and examinations must be completed within 2 years
        (A) In general
          The Secretary shall complete any church tax status inquiry or
        examination (and make a final determination with respect
        thereto) not later than the date which is 2 years after the
        examination notice date.
        (B) Inquiries not followed by examinations
          In the case of a church tax inquiry with respect to which
        there is no examination notice under subsection (b), the
        Secretary shall complete such inquiry (and make a final
        determination with respect thereto) not later than the date
        which is 90 days after the inquiry notice date.
      (2) Suspension of 2-year period
        The running of the 2-year period described in paragraph (1)(A)
      and the 90-day period in paragraph (1)(B) shall be suspended -
          (A) for any period during which -
            (i) a judicial proceeding brought by the church against the
          Secretary with respect to the church tax inquiry or
          examination is pending or being appealed,
            (ii) a judicial proceeding brought by the Secretary against
          the church (or any official thereof) to compel compliance
          with any reasonable request of the Secretary in a church tax
          examination for examination of church records or religious
          activities is pending or being appealed, or
            (iii) the Secretary is unable to take actions with respect
          to the church tax inquiry or examination by reason of an
          order issued in any judicial proceeding brought under section
          7609,
          (B) for any period in excess of 20 days (but not in excess of
        6 months) in which the church or its agents fail to comply with
        any reasonable request of the Secretary for church records or
        other information, or
          (C) for any period mutually agreed upon by the Secretary and
        the church.
    (d) Limitations on revocation of tax-exempt status, etc.
      (1) In general
        The Secretary may -
          (A) determine that an organization is not a church which -
            (i) is exempt from taxation by reason of section 501(a), or
            (ii) is described in section 170(c), or
          (B)(i) send a notice of deficiency of any tax involved in a
        church tax examination, or
          (ii) in the case of any tax with respect to which subchapter
        B of chapter 63 (relating to deficiency procedures) does not
        apply, assess any underpayment of such tax involved in a church
        tax examination,
      only if the appropriate regional counsel of the Internal Revenue
      Service determines in writing that there has been substantial
      compliance with the requirements of this section and approves in
      writing of such revocation, notice of deficiency, or assessment.
      (2) Limitations on period of assessment
        (A) Revocation of tax-exempt status
          (i) 3-year statute of limitations generally
            In the case of any church tax examination with respect to
          the revocation of tax-exempt status under section 501(a), any
          tax imposed by chapter 1 (other than section 511) may be
          assessed, or a proceeding in court for collection of such tax
          may be begun without assessment, only for the 3 most recent
          taxable years ending before the examination notice date.
          (ii) 6-year statute of limitations where tax-exempt status
              revoked
            If an organization is not a church exempt from tax under
          section 501(a) for any of the 3 taxable years described in
          clause (i), clause (i) shall be applied by substituting ''6
          most recent taxable years'' for ''3 most recent taxable
          years''.
        (B) Unrelated business tax
          In the case of any church tax examination with respect to the
        tax imposed by section 511 (relating to unrelated business
        income), such tax may be assessed, or a proceeding in court for
        the collection of such tax may be begun without assessment,
        only with respect to the 6 most recent taxable years ending
        before the examination notice date.
        (C) Exception where shorter statute of limitations otherwise
            applicable
          Subparagraphs (A) and (B) shall not be construed to increase
        the period otherwise applicable under subchapter A of chapter
        66 (relating to limitations on assessment and collection).
    (e) Information not collected in substantial compliance with
        procedures to stay summons proceeding
      (1) In general
        If there has not been substantial compliance with -
          (A) the notice requirements of subsection (a) or (b),
          (B) the conference requirement described in subsection
        (b)(3)(A)(iii), or
          (C) the approval requirement of subsection (d)(1) (if
        applicable),
      with respect to any church tax inquiry or examination, any
      proceeding to compel compliance with any summons with respect to
      such inquiry or examination shall be stayed until the court finds
      that all practicable steps to correct the noncompliance have been
      taken.  The period applicable under paragraph (1) or subsection
      (c) shall not be suspended during the period of any stay under
      the preceding sentence.
      (2) Remedy to be exclusive
        No suit may be maintained, and no defense may be raised in any
      proceeding (other than as provided in paragraph (1)), by reason
      of any noncompliance by the Secretary with the requirements of
      this section.
    (f) Limitations on additional inquiries and examinations
      (1) In general
        If any church tax inquiry or examination with respect to any
      church is completed and does not result in -
          (A) a revocation, notice of deficiency, or assessment
        described in subsection (d)(1), or
          (B) a request by the Secretary for any significant change in
        the operational practices of the church (including the adequacy
        of accounting practices),
      no other church tax inquiry or examination may begin with respect
      to such church during the applicable 5-year period unless such
      inquiry or examination is approved in writing by the Secretary or
      does not involve the same or similar issues involved in the
      preceding inquiry or examination.  For purposes of the preceding
      sentence, an inquiry or examination shall be treated as completed
      not later than the expiration of the applicable period under
      paragraph (1) of subsection (c).
      (2) Applicable 5-year period
        For purposes of paragraph (1), the term ''applicable 5-year
      period'' means the 5-year period beginning on the date the notice
      taken into account for purposes of subsection (c)(1) was
      provided.  For purposes of the preceding sentence, the rules of
      subsection (c)(2) shall apply.
    (g) Treatment of final report of revenue agent
      Any final report of an agent of the Internal Revenue Service
    shall be treated as a determination of the Secretary under
    paragraph (1) of section 7428(a), and any church receiving such a
    report shall be treated for purposes of sections 7428 and 7430 as
    having exhausted the administrative remedies available to it.
    (h) Definitions
      For purposes of this section -
      (1) Church
        The term ''church'' includes -
          (A) any organization claiming to be a church, and
          (B) any convention or association of churches.
      (2) Church tax inquiry
        The term ''church tax inquiry'' means any inquiry to a church
      (other than an examination) to serve as a basis for determining
      whether a church -
          (A) is exempt from tax under section 501(a) by reason of its
        status as a church, or
          (B) is carrying on an unrelated trade or business (within the
        meaning of section 513) or otherwise engaged in activities
        which may be subject to taxation under this title.
      (3) Church tax examination
        The term ''church tax examination'' means any examination for
      purposes of making a determination described in paragraph (2) of
      -
          (A) church records at the request of the Internal Revenue
        Service, or
          (B) the religious activities of any church.
      (4) Church records
        (A) In general
          The term ''church records'' means all corporate and financial
        records regularly kept by a church, including corporate minute
        books and lists of members and contributors.
        (B) Exception
          Such term shall not include records acquired -
            (i) pursuant to a summons to which section 7609 applies, or
            (ii) from any governmental agency.
      (5) Inquiry notice date
        The term ''inquiry notice date'' means the date the notice with
      respect to a church tax inquiry is provided under subsection (a).
      (6) Examination notice date
        The term ''examination notice date'' means the date the notice
      with respect to a church tax examination is provided under
      subsection (b) to the church.
      (7) Appropriate high-level Treasury official
        The term ''appropriate high-level Treasury official'' means the
      Secretary of the Treasury or any delegate of the Secretary whose
      rank is no lower than that of a principal Internal Revenue
      officer for an internal revenue region.
    (i) Section not to apply to criminal investigations, etc.
      This section shall not apply to -
        (1) any criminal investigation,
        (2) any inquiry or examination relating to the tax liability of
      any person other than a church,
        (3) any assessment under section 6851 (relating to termination
      assessments of income tax), section 6852 (relating to termination
      assessments in case of flagrant political expenditures of section
      501(c)(3) organizations), or section 6861 (relating to jeopardy
      assessments of income taxes, etc.),
        (4) any willful attempt to defeat or evade any tax imposed by
      this title, or
        (5) any knowing failure to file a return of tax imposed by this
      title.
 
-SOURCE-
    (Added Pub. L. 98-369, div.  A, title X, Sec. 1033(a), July 18,
    1984, 98 Stat. 1034; amended Pub. L. 99-514, title XVIII, Sec.
    1899A(61), (62), Oct. 22, 1986, 100 Stat. 2962; Pub. L. 100-203,
    title X, Sec. 10713(b)(2)(G), Dec. 22, 1987, 101 Stat. 1330-470;
    Pub. L. 100-647, title I, Sec. 1018(u)(49), Nov. 10, 1988, 102
    Stat. 3593; Pub. L. 101-239, title VII, Sec. 7822(d)(1), Dec. 19,
    1989, 103 Stat. 2425; Pub. L. 104-188, title I, Sec. 1704(t)(59),
    Aug. 20, 1996, 110 Stat. 1890; Pub. L. 105-206, title I, Sec.
    1102(e)(3), July 22, 1998, 112 Stat. 705.)
 
-MISC1-
                              PRIOR PROVISIONS
      A prior section 7611 was renumbered section 7613 of this title.
                                 AMENDMENTS
      1998 - Subsec. (f)(1). Pub. L. 105-206 substituted ''Secretary''
    for ''Assistant Commissioner for Employee Plans and Exempt
    Organizations of the Internal Revenue Service'' in concluding
    provisions.
      1996 - Subsec. (h)(7). Pub. L. 104-188 substituted
    ''appropriate'' for ''approporiate'' in text.
      1989 - Subsec. (i)(3). Pub. L. 101-239 made technical correction
    to directory language of Pub. L. 100-203, see 1987 Amendment note
    below.
      1988 - Subsec. (i)(5). Pub. L. 100-647 substituted ''this title''
    for ''the title''.
      1987 - Subsec. (i)(3). Pub. L. 100-203, as amended by Pub. L.
    101-239, substituted '', section 6852 (relating to termination
    assessments in case of flagrant political expenditures of section
    501(c)(3) organizations), or section 6861 (relating to jeopardy
    assessments of income taxes, etc.),'' for ''or section 6861
    (relating to jeopardy assessments of income taxes, etc.),''.
      1986 - Subsec. (a)(1)(B). Pub. L. 99-514, Sec. 1899A(62),
    reenacted subpar. (B) without change.
      Subsec. (i). Pub. L. 99-514, Sec. 1899A(61), redesignated pars.
    (A) to (E) as (1) to (5), in par. (3), substituted ''etc.)'' for
    ''etc)'', and in par. (5), substituted ''the title'' for ''the
    title''.
                      EFFECTIVE DATE OF 1989 AMENDMENT
      Amendment by Pub. L. 101-239 effective as if included in the
    provision of the Revenue Act of 1987, Pub. L. 100-203, title X, to
    which such amendment relates, see section 7823 of Pub. L. 101-239,
    set out as a note under section 26 of this title.
                      EFFECTIVE DATE OF 1988 AMENDMENT
      Amendment by Pub. L. 100-647 effective, except as otherwise
    provided, as if included in the provision of the Tax Reform Act of
    1986, Pub. L. 99-514, to which such amendment relates, see section
    1019(a) of Pub. L. 100-647, set out as a note under section 1 of
    this title.
                               EFFECTIVE DATE
      Section 1033(d) of Pub. L. 98-369 provided that: ''The amendments
    made by this section (enacting this section and amending sections
    7428 and 7605 of this title) shall apply with respect to inquiries
    and examinations beginning after December 31, 1984.''
             PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177) or title
    XVIII (Sec. 1800-1899A) of Pub. L. 99-514 require an amendment to
    any plan, such plan amendment shall not be required to be made
    before the first plan year beginning on or after Jan. 1, 1989, see
    section 1140 of Pub. L. 99-514, as amended, set out as a note under
    section 401 of this title.
 
-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 7605 of this title.
 
-CITE-
    26 USC Sec. 7612                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter A - Examination and Inspection
 
-HEAD-
    Sec. 7612. Special procedures for summonses for computer software
 
-STATUTE-
    (a) General rule
      For purposes of this title -
        (1) except as provided in subsection (b), no summons may be
      issued under this title, and the Secretary may not begin any
      action under section 7604 to enforce any summons to produce or
      analyze any tax-related computer software source code; and
        (2) any software and related materials which are provided to
      the Secretary under this title shall be subject to the safeguards
      under subsection (c).
    (b) Circumstances under which computer software source code may be
        provided
      (1) In general
        Subsection (a)(1) shall not apply to any portion, item, or
      component of tax-related computer software source code if -
          (A) the Secretary is unable to otherwise reasonably ascertain
        the correctness of any item on a return from -
            (i) the taxpayer's books, papers, records, or other data;
          or
            (ii) the computer software executable code (and any
          modifications thereof) to which such source code relates and
          any associated data which, when executed, produces the output
          to ascertain the correctness of the item;
          (B) the Secretary identifies with reasonable specificity the
        portion, item, or component of such source code needed to
        verify the correctness of such item on the return; and
          (C) the Secretary determines that the need for the portion,
        item, or component of such source code with respect to such
        item outweighs the risks of unauthorized disclosure of trade
        secrets.
      (2) Exceptions
        Subsection (a)(1) shall not apply to -
          (A) any inquiry into any offense connected with the
        administration or enforcement of the internal revenue laws;
          (B) any tax-related computer software source code acquired or
        developed by the taxpayer or a related person primarily for
        internal use by the taxpayer or such person rather than for
        commercial distribution;
          (C) any communications between the owner of the tax-related
        computer software source code and the taxpayer or related
        persons; or
          (D) any tax-related computer software source code which is
        required to be provided or made available pursuant to any other
        provision of this title.
      (3) Cooperation required
        For purposes of paragraph (1), the Secretary shall be treated
      as meeting the requirements of subparagraphs (A) and (B) of such
      paragraph if -
          (A) the Secretary determines that it is not feasible to
        determine the correctness of an item without access to the
        computer software executable code and associated data described
        in paragraph (1)(A)(ii);
          (B) the Secretary makes a formal request to the taxpayer for
        such code and data and to the owner of the computer software
        source code for such executable code; and
          (C) such code and data is not provided within 180 days of
        such request.
      (4) Right to contest summons
        In any proceeding brought under section 7604 to enforce a
      summons issued under the authority of this subsection, the court
      shall, at the request of any party, hold a hearing to determine
      whether the applicable requirements of this subsection have been
      met.
    (c) Safeguards to ensure protection of trade secrets and other
        confidential information
      (1) Entry of protective order
        In any court proceeding to enforce a summons for any portion of
      software, the court may receive evidence and issue any order
      necessary to prevent the disclosure of trade secrets or other
      confidential information with respect to such software, including
      requiring that any information be placed under seal to be opened
      only as directed by the court.
      (2) Protection of software
        Notwithstanding any other provision of this section, and in
      addition to any protections ordered pursuant to paragraph (1), in
      the case of software that comes into the possession or control of
      the Secretary in the course of any examination with respect to
      any taxpayer -
          (A) the software may be used only in connection with the
        examination of such taxpayer's return, any appeal by the
        taxpayer to the Internal Revenue Service Office of Appeals, any
        judicial proceeding (and any appeals therefrom), and any
        inquiry into any offense connected with the administration or
        enforcement of the internal revenue laws;
          (B) the Secretary shall provide, in advance, to the taxpayer
        and the owner of the software a written list of the names of
        all individuals who will analyze or otherwise have access to
        the software;
          (C) the software shall be maintained in a secure area or
        place, and, in the case of computer software source code, shall
        not be removed from the owner's place of business unless the
        owner permits, or a court orders, such removal;
          (D) the software may not be copied except as necessary to
        perform such analysis, and the Secretary shall number all
        copies made and certify in writing that no other copies have
        been (or will be) made;
          (E) at the end of the period during which the software may be
        used under subparagraph (A) -
            (i) the software and all copies thereof shall be returned
          to the person from whom they were obtained and any copies
          thereof made under subparagraph (D) on the hard drive of a
          machine or other mass storage device shall be permanently
          deleted; and
            (ii) the Secretary shall obtain from any person who
          analyzes or otherwise had access to such software a written
          certification under penalty of perjury that all copies and
          related materials have been returned and that no copies were
          made of them;
          (F) the software may not be decompiled or disassembled;
          (G) the Secretary shall provide to the taxpayer and the owner
        of any interest in such software, as the case may be, a written
        agreement, between the Secretary and any person who is not an
        officer or employee of the United States and who will analyze
        or otherwise have access to such software, which provides that
        such person agrees not to -
            (i) disclose such software to any person other than persons
          to whom such information could be disclosed for tax
          administration purposes under section 6103; or
            (ii) participate for 2 years in the development of software
          which is intended for a similar purpose as the software
          examined; and
          (H) the software shall be treated as return information for
        purposes of section 6103.
      For purposes of subparagraph (C), the owner shall make available
      any necessary equipment or materials for analysis of computer
      software source code required to be conducted on the owner's
      premises.  The owner of any interest in the software shall be
      considered a party to any agreement described in subparagraph
      (G).
    (d) Definitions
      For purposes of this section -
      (1) Software
        The term ''software'' includes computer software source code
      and computer software executable code.
      (2) Computer software source code
        The term ''computer software source code'' means -
          (A) the code written by a programmer using a programming
        language which is comprehensible to appropriately trained
        persons and is not capable of directly being used to give
        instructions to a computer;
          (B) related programmers' notes, design documents, memoranda,
        and similar documentation; and
          (C) related customer communications.
      (3) Computer software executable code
        The term ''computer software executable code'' means -
          (A) any object code, machine code, or other code readable by
        a computer when loaded into its memory and used directly by
        such computer to execute instructions; and
          (B) any related user manuals.
      (4) Owner
        The term ''owner'' shall, with respect to any software, include
      the developer of the software.
      (5) Related person
        A person shall be treated as related to another person if such
      persons are related persons under section 267 or 707(b).
      (6) Tax-related computer software source code
        The term ''tax-related computer software source code'' means
      the computer source code for any computer software program
      intended for accounting, tax return preparation or compliance, or
      tax planning.
 
-SOURCE-
    (Added Pub. L. 105-206, title III, Sec. 3413(a), July 22, 1998, 112
    Stat. 751.)
 
-REFTEXT-
                             REFERENCES IN TEXT
      The internal revenue laws, referred to in subsecs. (b)(2)(A) and
    (c)(2)(A), are classified generally to this title.
 
-MISC2-
                              PRIOR PROVISIONS
      A prior section 7612 was renumbered section 7613 of this title.
                               EFFECTIVE DATE
      Pub. L. 105-206, title III, Sec. 3413(e), July 22, 1998, 112
    Stat. 754, provided that:
      ''(1) In general. - The amendments made by this section (enacting
    this section, amending sections 7213 and 7603 of this title, and
    renumbering former section 7612 of this title as 7613) shall apply
    to summonses issued, and software acquired, after the date of the
    enactment of this Act (July 22, 1998).
      ''(2) Software protection. - In the case of any software acquired
    on or before such date of enactment, the requirements of section
    7612(a)(2) of the Internal Revenue Code of 1986 (as added by such
    amendments) shall apply after the 90th day after such date.  The
    preceding sentence shall not apply to the requirement under section
    7612(c)(2)(G)(ii) of such Code (as so added).''
 
-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 7213, 7603, 7609 of this
    title.
 
-CITE-
    26 USC Sec. 7613                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter A - Examination and Inspection
 
-HEAD-
    Sec. 7613. Cross references
 
-STATUTE-
    (a) Inspection of books, papers, records, or other data
          For inspection of books, papers, records, or other data in
        the case of -
            (1) Wagering, see section 4423.
            (2) Alcohol, tobacco, and firearms taxes, see subtitle E.
    (b) Search warrants
          For provisions relating to -
            (1) Searches and seizures, see Rule 41 of the Federal Rules
          of Criminal Procedure.
            (2) Issuance of search warrants with respect to subtitle E,
          see section 5557.
            (3) Search warrants with respect to property used in
          violation of the internal revenue laws, see section 7302.
 
-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 903, Sec. 7607; renumbered Sec.
    7608, July 18, 1956, ch. 629, title I, Sec. 104(a), 70 Stat. 570;
    renumbered Sec. 7609 and amended Pub. L. 85-859, title II, Sec.
    204(14), (15), Sept. 2, 1958, 72 Stat. 1429, 1430; Pub. L. 91-513,
    title III, Sec. 1102(h), Oct. 27, 1970, 84 Stat. 1293; renumbered
    Sec. 7611 and amended Pub. L. 94-455, title XII, Sec. 1205(a),
    title XIX, Sec. 1904(b)(7)(D), (9)(E), Oct. 4, 1976, 90 Stat. 1699,
    1815, 1816; renumbered Sec. 7612, Pub. L. 98-369, div.  A, title X,
    Sec. 1033(a), July 18, 1984, 98 Stat. 1034; renumbered Sec. 7613,
    Pub. L. 105-206, title III, Sec. 3413(a), July 22, 1998, 112 Stat.
    751.)
 
-MISC1-
                                 AMENDMENTS
      1976 - Subsec. (a). Pub. L. 94-455, Sec. 1904(b)(7)(D), (9)(E),
    struck out pars. (1) and (2) relating to cross references to
    wholesale dealers in oleomargarine and wholesale dealers in process
    or renovated butter or adulterated butter, respectively, and
    redesignated pars. (5) and (6) as (1) and (2), respectively.
      1970 - Subsec. (a). Pub. L. 91-513 struck out pars. (3) and (4)
    which related to opium, opiates, and coca leaves and to marihuana,
    respectively, and which made reference to sections 4702(a), 4705,
    4721, and 4773, and to sections 4742, 4753(b), and 4773,
    respectively.
      1958 - Subsec. (a)(6). Pub. L. 85-859, Sec. 204(15), added par.
    (6).
      Subsec. (b)(2). Pub. L. 85-859, Sec. 204(15), substituted ''with
    respect to subtitle E, see section 5557'' for ''in connection with
    industrial alcohol, etc., see sections 5314 and 7302''.
      Subsec. (b)(3). Pub. L. 85-859, Sec. 204(15), added par. (3).
                      EFFECTIVE DATE OF 1970 AMENDMENT
      Amendment by Pub. L. 91-513 effective on first day of seventh
    calendar month that begins after Oct. 26, 1970, see section 1105(a)
    of Pub. L. 91-513, set out as an Effective Date note under section
    951 of Title 21, Food and Drugs.
                      EFFECTIVE DATE OF 1958 AMENDMENT
      Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section
    210(a)(1) of Pub. L. 85-859, set out as an Effective Date note
    under section 5001 of this title.
                             SAVINGS PROVISION
      Prosecutions for any violation of law occurring, and civil
    seizures or forfeitures and injunctive proceedings commenced, prior
    to the effective date of amendment of this section by section 1102
    of Pub. L. 91-513 not to be affected or abated by reason thereof,
    see section 1103 of Pub. L. 91-513, set out as a note under
    sections 171 to 174 of Title 21, Food and Drugs.
 
-CITE-
    26 USC Subchapter B - General Powers and Duties              01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter B - General Powers and Duties
    .
 
-HEAD-
    Subchapter B - General Powers and Duties
 
-MISC1-
    Sec.
    7621. Internal revenue districts.
    7622. Authority to administer oaths and certify.
    7623. Expenses of detection of underpayments and fraud, etc.
    7624. Reimbursement to State and local law enforcement agencies.
                                 AMENDMENTS
      1996 - Pub. L. 104-168, title XII, Sec. 1209(b), July 30, 1996,
    110 Stat. 1474, substituted ''Expenses of detection of
    underpayments and fraud, etc.'' for ''Expenses of detection and
    punishment of frauds.'' in item 7623.
      1988 - Pub. L. 100-690, title VII, Sec. 7602(d)(1), Nov. 18,
    1988, 102 Stat. 4508, added item 7624.
 
-CITE-
    26 USC Sec. 7621                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter B - General Powers and Duties
 
-HEAD-
    Sec. 7621. Internal revenue districts
 
-STATUTE-
    (a) Establishment and alteration
      The President shall establish convenient internal revenue
    districts for the purpose of administering the internal revenue
    laws.  The President may from time to time alter such districts.
    (b) Boundaries
      For the purpose mentioned in subsection (a), the President may
    subdivide any State, or the District of Columbia, or may unite into
    one district two or more States.
 
-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 86-70, Sec. 22(e),
    June 25, 1959, 73 Stat. 146; Pub. L. 94-455, title XIX, Sec.
    1906(a)(53), Oct. 4, 1976, 90 Stat. 1832.)
 
-MISC1-
                                 AMENDMENTS
      1976 - Subsec. (b). Pub. L. 94-455 struck out ''Territory'' after
    ''any State'' and ''or a Territory and one or more States'' after
    ''two or more States''.
      1959 - Subsec. (b). Pub. L. 86-70 substituted ''may unite into
    one district two or more States or a Territory and one or more
    States'' for ''may unite two or more States or Territories into one
    district''.
                      EFFECTIVE DATE OF 1959 AMENDMENT
      Amendment by Pub. L. 86-70 effective Jan. 3, 1959, see section
    22(i) of Pub. L. 86-70, set out as a note under section 3121 of
    this title.
 
-TRANS-
                          DELEGATION OF FUNCTIONS
      For delegation to Secretary of the Treasury of authority vested
    in President by this section, see section 1(g) of Ex. Ord. No.
    10289, Sept. 17, 1951, 16 F.R. 9499, as amended, set out as a note
    under section 301 of Title 3, The President.
 
-CITE-
    26 USC Sec. 7622                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter B - General Powers and Duties
 
-HEAD-
    Sec. 7622. Authority to administer oaths and certify
 
-STATUTE-
    (a) Internal revenue personnel
      Every officer or employee of the Treasury Department designated
    by the Secretary for that purpose is authorized to administer such
    oaths or affirmations and to certify to such papers as may be
    necessary under the internal revenue laws or regulations made
    thereunder.
    (b) Others
      Any oath or affirmation required or authorized under any internal
    revenue law or under any regulations made thereunder may be
    administered by any person authorized to administer oaths for
    general purposes by the law of the United States, or of any State
    or possession of the United States, or of the District of Columbia,
    wherein such oath or affirmation is administered.  This subsection
    shall not be construed as an exclusive enumeration of the persons
    who may administer such oaths or affirmations.
 
-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), (c)(2), Oct. 4, 1976, 90 Stat. 1834, 1835.)
 
-REFTEXT-
                             REFERENCES IN TEXT
      The internal revenue laws, referred to in subsec. (a), are
    classified generally to this title.
 
-MISC2-
                                 AMENDMENTS
      1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
    out ''or his delegate'' after ''Secretary''.
      Subsec. (b). Pub. L. 94-455, Sec. 1906(c)(2), struck out
    ''Territory'' after ''any State''.
 
-CITE-
    26 USC Sec. 7623                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter B - General Powers and Duties
 
-HEAD-
    Sec. 7623. Expenses of detection of underpayments and fraud, etc.
 
-STATUTE-
      The Secretary, under regulations prescribed by the Secretary, is
    authorized to pay such sums as he deems necessary for -
        (1) detecting underpayments of tax, and
        (2) detecting and bringing to trial and punishment persons
      guilty of violating the internal revenue laws or conniving at the
      same,
    in cases where such expenses are not otherwise provided for by
    law.  Any amount payable under the preceding sentence shall be paid
    from the proceeds of amounts (other than interest) collected by
    reason of the information provided, and any amount so collected
    shall be available for such payments.
 
-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 104-168,
    title XII, Sec. 1209(a), July 30, 1996, 110 Stat. 1473.)
 
-REFTEXT-
                             REFERENCES IN TEXT
      The internal revenue laws, referred to in par. (2), are
    classified generally to this title.
 
-MISC2-
                                 AMENDMENTS
      1996 - Pub. L. 104-168 substituted ''of underpayments and fraud,
    etc.'' for ''and punishment of frauds'' in section catchline and
    amended text generally.  Prior to amendment, text read as follows:
    ''The Secretary, under regulations prescribed by the Secretary, is
    authorized to pay such sums, not exceeding in the aggregate the sum
    appropriated therefor, as he may deem necessary for detecting and
    bringing to trial and punishment persons guilty of violating the
    internal revenue laws, or conniving at the same, in cases where
    such expenses are not otherwise provided for by law.''
      1976 - Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary'' wherever appearing.
                      EFFECTIVE DATE OF 1996 AMENDMENT
      Section 1209(c) of Pub. L. 104-168 provided that: ''The
    amendments made by this section (amending this section) shall take
    effect on the date which is 6 months after the date of the
    enactment of this Act (July 30, 1996).''
      STUDY OF PAYMENTS MADE FOR DETECTION OF UNDERPAYMENTS AND FRAUD
      Pub. L. 105-206, title III, Sec. 3804, July 22, 1998, 112 Stat.
    783, provided that: ''Not later than 1 year after the date of the
    enactment of this Act (July 22, 1998), the Secretary of the
    Treasury shall conduct a study and report to Congress on the use of
    section 7623 of the Internal Revenue Code of 1986 including -
        ''(1) an analysis of the present use of such section and the
      results of such use; and
        ''(2) any legislative or administrative recommendations
      regarding the provisions of such section and its application.''
     ANNUAL REPORT TO CONGRESS ON PAYMENTS MADE UNDER THIS SECTION AND
                           RESULTANT COLLECTIONS
      Section 1209(d) of Pub. L. 104-168 provided that: ''The Secretary
    of the Treasury or his delegate shall submit an annual report to
    the Committee on Ways and Means of the House of Representatives and
    the Committee on Finance of the Senate on the payments under
    section 7623 of the Internal Revenue Code of 1986 during the year
    and on the amounts collected for which such payments were made.''
 
-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in title 42 section 1395b-5.
 
-CITE-
    26 USC Sec. 7624                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter B - General Powers and Duties
 
-HEAD-
    Sec. 7624. Reimbursement to State and local law enforcement
        agencies
 
-STATUTE-
    (a) Authorization of reimbursement
      Whenever a State or local law enforcement agency provides
    information to the Internal Revenue Service that substantially
    contributes to the recovery of Federal taxes imposed with respect
    to illegal drug-related activities (or money laundering in
    connection with such activities), such agency may be reimbursed by
    the Internal Revenue Service for costs incurred in the
    investigation (including but not limited to reasonable expenses,
    per diem, salary, and overtime) not to exceed 10 percent of the sum
    recovered.
    (b) Records; 10 percent limitation
      The Internal Revenue Service shall maintain records of the
    receipt of information from a contributing agency and shall notify
    the agency when monies have been recovered as the result of such
    information.  Following such notification, the agency shall submit
    a statement detailing the investigative costs it incurred.  Where
    more than 1 State or local agency has given information that
    substantially contributes to the recovery of Federal taxes, the
    Internal Revenue Service shall equitably allocate investigative
    costs among such agencies not to exceed an aggregate amount of 10
    percent of the taxes recovered.
    (c) No reimbursement where duplicative
      No State or local agency may receive reimbursement under this
    section if reimbursement has been received by such agency under a
    Federal or State forfeiture program or under State revenue laws.
 
-SOURCE-
    (Added Pub. L. 100-690, title VII, Sec. 7602(a), Nov. 18, 1988, 102
    Stat. 4507.)
 
-MISC1-
                               EFFECTIVE DATE
      Section applicable to information first provided more than 90
    days after Nov. 18, 1988, see section 7602(e) of Pub. L. 100-690,
    set out as an Effective Date of 1988 Amendment note under section
    6103 of this title.
                                REGULATIONS
      Section 7602(g) of Pub. L. 100-690 provided that: ''The Secretary
    of the Treasury shall, not later than 90 days after the date of
    enactment of this Act (Nov. 18, 1988), prescribe such rules and
    regulations as shall be necessary and proper to carry out the
    provisions of this section (enacting section 7624 of this title,
    amending sections 6103 and 7809 of this title, and enacting
    provisions set out as notes under sections 6103 and 7809 of this
    title), including regulations relating to the definition of
    information which substantially contributes to the recovery of
    Federal taxes and the substantiation of expenses required in order
    to receive a reimbursement.''
 
-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 6103, 7809 of this title.
 
-CITE-
    26 USC (Subchapter C - Repealed)                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    (Subchapter C - Repealed)
    .
 
-HEAD-
    (Subchapter C - Repealed)
 
-CITE-
    26 USC Sec. 7641                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    (Subchapter C - Repealed)
 
-HEAD-
    (Sec. 7641. Repealed. Pub. L. 94-455, title XIX, Sec. 1906(a)(54),
        Oct. 4, 1976, 90 Stat. 1832)
 
-MISC1-
      Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 905; Oct. 27,
    1970, Pub. L. 91-513, title III, Sec. 1102(i), 84 Stat. 1293; Oct.
    26, 1974, Pub. L. 93-490, Sec. 3(b)(8), 88 Stat. 1467, related to
    supervision of operations of every manufacturer of oleomargarine,
    process or renovated butter or adulterated butter, or white
    phosphorous matches by the officers or employees of the Treasury
    Department.
                          EFFECTIVE DATE OF REPEAL
      Repeal effective on first day of first month which begins more
    than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L.
    94-455, set out as an Effective Date of 1976 Amendment note under
    section 6013 of this title.
 
-CITE-
    26 USC Subchapter D - Possessions                            01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter D - Possessions
    .
 
-HEAD-
    Subchapter D - Possessions
 
-MISC1-
    Sec.
    7651. Administration and collection of taxes in possessions.
    7652. Shipments to the United States.
    7653. Shipments from the United States.
    7654. Coordination of United States and certain possession
      individual income taxes.
    7655. Cross references.
                                 AMENDMENTS
      1986 - Pub. L. 99-514, title XII, Sec. 1276(b), Oct. 22, 1986,
    100 Stat. 2600, substituted ''certain possession'' for ''Guam'' in
    item 7654.
      1972 - Pub. L. 92-606, Sec. 1(f)(6), Oct. 31, 1972, 86 Stat.
    1497, substituted ''Coordination of United States and Guam
    individual income taxes'' for ''Payment to Guam and American Samoa
    of proceeds of tax on coconut and palm oil'' in item 7654.
 
-CITE-
    26 USC Sec. 7651                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter D - Possessions
 
-HEAD-
    Sec. 7651. Administration and collection of taxes in possessions
 
-STATUTE-
      Except as otherwise provided in this subchapter, and except as
    otherwise provided in section 28(a) of the Revised Organic Act of
    the Virgin Islands and section 30 of the Organic Act of Guam
    (relating to the covering of the proceeds of certain taxes into the
    treasuries of the Virgin Islands and Guam, respectively) -
      (1) Applicability of administrative provisions
        All provisions of the laws of the United States applicable to
      the assessment and collection of any tax imposed by this title or
      of any other liability arising under this title (including
      penalties) shall, in respect of such tax or liability, extend to
      and be applicable in any possession of the United States in the
      same manner and to the same extent as if such possession were a
      State, and as if the term ''United States'' when used in a
      geographical sense included such possession.
      (2) Tax imposed in possession
        In the case of any tax which is imposed by this title in any
      possession of the United States -
        (A) Internal revenue collections
          Such tax shall be collected under the direction of the
        Secretary, and shall be paid into the Treasury of the United
        States as internal revenue collections; and
        (B) Applicable laws
          All provisions of the laws of the United States applicable to
        the administration, collection, and enforcement of such tax
        (including penalties) shall, in respect of such tax, extend to
        and be applicable in such possession of the United States in
        the same manner and to the same extent as if such possession
        were a State, and as if the term ''United States'' when used in
        a geographical sense included such possession.
      (3) Other laws relating to possessions
        This section shall apply notwithstanding any other provision of
      law relating to any possession of the United States.
      (4) Canal Zone
        For purposes of this section, the term ''possession of the
      United States'' includes the Canal Zone.
      (5) Virgin Islands
        (A) For purposes of this section, the reference in section
      28(a) of the Revised Organic Act of the Virgin Islands to ''any
      tax specified in section 3811 of the Internal Revenue Code''
      shall be deemed to refer to any tax imposed by chapter 2 or by
      chapter 21.
        (B) For purposes of this title, section 28(a) of the Revised
      Organic Act of the Virgin Islands shall be effective as if such
      section 28(a) had been enacted before the enactment of this title
      and such section 28(a) shall have no effect on the amount of
      income tax liability required to be paid by any person to the
      United States.
 
-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 906; Pub. L. 91-513, title III,
    Sec. 1102(j), Oct. 27, 1970, 84 Stat. 1293; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
    98-369, div.  A, title I, Sec. 130(c), title VIII, Sec. 801(d)(9),
    July 18, 1984, 98 Stat. 661, 997; Pub. L. 99-514, title XII, Sec.
    1275(b), Oct. 22, 1986, 100 Stat. 2598.)
 
-REFTEXT-
                             REFERENCES IN TEXT
      Section 28(a) of the Revised Organic Act of the Virgin Islands,
    referred to in pars. (1) and (5), is classified to section 1642 of
    Title 48, Territories and Insular Possessions.
      Section 30 of the Organic Act of Guam, referred to in par. (1),
    is classified to section 1421h of Title 48.
      For definition of Canal Zone, referred to in par. (4), see
    section 3602(b) of Title 22, Foreign Relations and Intercourse.
 
-MISC2-
                                 AMENDMENTS
      1986 - Par. (5)(B). Pub. L. 99-514 amended subpar. (B)
    generally.  Prior to amendment, subpar. (B) read as follows: ''For
    purposes of this title (other than section 881(b)(1) or subpart C
    of part III of subchapter N of chapter 1), section 28(a) of the
    Revised Organic Act of the Virgin Islands shall be effective as if
    such section had been enacted subsequent to the enactment of this
    title.''
      1984 - Par. (5)(B). Pub. L. 98-369, Sec. 801(d)(9), inserted ''or
    subpart C of part III of subchapter N of chapter 1''.
      Pub. L. 98-369, Sec. 130(c), inserted ''(other than section
    881(b)(1))''.
      1976 - Par. (2)(A). Pub. L. 94-455 struck out ''or his delegate''
    after ''Secretary''.
      1970 - Pub. L. 91-513 struck out reference to exceptions provided
    for in sections 4705(b), 4735, and 4762 (relating to taxes on
    narcotic drugs and marihuana) in provisions preceding par. (1).
                      EFFECTIVE DATE OF 1986 AMENDMENT
      Amendment by Pub. L. 99-514 applicable to taxable years beginning
    after Dec. 31, 1986, with certain exceptions and qualifications,
    see section 1277 of Pub. L. 99-514, set out as a note under section
    931 of this title.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by section 130(c) of Pub. L. 98-369 applicable to
    payments made after Mar. 1, 1984, in taxable years ending after
    such date, see section 130(d) of Pub. L. 98-369, set out as a note
    under section 881 of this title.
      Amendment by section 801(d)(9) of Pub. L. 98-369 applicable to
    transactions after Dec. 31, 1984, in taxable years ending after
    such date, see section 805(a)(1) of Pub. L. 98-369, set out as an
    Effective Date note under section 921 of this title.
                      EFFECTIVE DATE OF 1970 AMENDMENT
      Amendment by Pub. L. 91-513 effective on first day of seventh
    calendar month that begins after Oct. 26, 1970, see section 1105(a)
    of Pub. L. 91-513, set out as an Effective Date note under section
    951 of Title 21, Food and Drugs.
                             SAVINGS PROVISION
      Prosecutions for any violation of law occurring, and civil
    seizures or forfeitures and injunctive proceedings commenced, prior
    to the effective date of amendment of this section by section 1102
    of Pub. L. 91-513 not to be affected or abated by reason thereof,
    see section 1103 of Pub. L. 91-513, set out as a note under
    sections 171 to 174 of Title 21, Food and Drugs.
       COMPENSATION TO GUAM AND VIRGIN ISLANDS FOR UNEXPECTED REVENUE
     LOSSES OCCASIONED BY TAX REDUCTION ACT OF 1975 AND TAX REFORM ACT
                                  OF 1976
      Pub. L. 95-134, title IV, Sec. 402, Oct. 15, 1977, 91 Stat. 1163,
    provided that: ''In order to compensate the territories of Guam and
    the Virgin Islands for unexpected revenue losses occasioned by the
    Tax Reduction Act of 1975 (Pub. L. 94-12, Mar. 29, 1975, 89 Stat.
    26, see Tables) and the Tax Reform Act of 1976 (Pub. L. 94-455,
    Oct. 4, 1976, 90 Stat. 1525, see Tables) there is hereby authorized
    to be appropriated to the Secretary for grants to the government of
    Guam not to exceed $15,000,000 and after October 1, 1977, for
    grants to the government of the Virgin Islands not to exceed
    $14,000,000, such sums being in addition to those previously
    authorized for such purposes.''
       PAYMENTS TO GOVERNMENT OF AMERICAN SAMOA, GUAM, AND THE VIRGIN
                                  ISLANDS
      Pub. L. 95-30, title IV, Sec. 407, May 23, 1977, 91 Stat. 156,
    provided that:
      ''(a) The Secretary of the Treasury is authorized to make
    separate payments to the government of American Samoa, the
    government of Guam, and the government of the Virgin Islands. The
    payment to the government of a particular possession shall be in an
    amount equal to the loss to that possession with respect to tax
    returns for the first taxable year beginning after December 31,
    1976, by reason of sections 101 and 102 of this Act (amending
    sections 1, 3, 21, 42, 57, 63, 143, 161, 172, 211, 402, 441, 443,
    511, 584, 613A, 641, 642, 667, 703, 861, 862, 873, 904, 911, 931,
    1034, 1211, 1302, 6014, 6212, 6504, and 6654 of this title and
    repealing sections 36, 141, 142, 144 and 145 of this title).  Such
    amount shall be determined by the Secretary of the Treasury upon
    certification to the Secretary by the United States Government
    Comptrollers for Guam and the Virgin Islands.
      ''(b) There are hereby authorized to be appropriated, out of any
    funds in the Treasury not otherwise appropriated, such sums as may
    be necessary to carry out the provisions of this section.''
 
-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 1403, 7652, 7809 of this
    title.
 
-CITE-
    26 USC Sec. 7652                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter D - Possessions
 
-HEAD-
    Sec. 7652. Shipments to the United States
 
-STATUTE-
    (a) Puerto Rico
      (1) Rate of tax
        Except as provided in section 5314, articles of merchandise of
      Puerto Rican manufacture coming into the United States and
      withdrawn for consumption or sale shall be subject to a tax equal
      to the internal revenue tax imposed in the United States upon the
      like articles of merchandise of domestic manufacture.
      (2) Payment of tax
        The Secretary shall by regulations prescribe the mode and time
      for payment and collection of the tax described in paragraph (1),
      including any discretionary method described in section 6302(b)
      and (c). Such regulations shall authorize the payment of such tax
      before shipment from Puerto Rico, and the provisions of section
      7651(2)(B) shall be applicable to the payment and collection of
      such tax in Puerto Rico.
      (3) Deposit of internal revenue collections
        All taxes collected under the internal revenue laws of the
      United States on articles produced in Puerto Rico and transported
      to the United States (less the estimated amount necessary for
      payment of refunds and drawbacks), or consumed in the island,
      shall be covered into the treasury of Puerto Rico.
    (b) Virgin Islands
      (1) Taxes imposed in the United States
        Except as provided in section 5314, there shall be imposed in
      the United States, upon articles coming into the United States
      from the Virgin Islands, a tax equal to the internal revenue tax
      imposed in the United States upon like articles of domestic
      manufacture.
      (2) Exemption from tax imposed in the Virgin Islands
        Such articles shipped from such islands to the United States
      shall be exempt from the payment of any tax imposed by the
      internal revenue laws of such islands.
      (3) Disposition of internal revenue collections
        Beginning with the calendar quarter ending September 30, 1975,
      and quarterly thereafter, the Secretary shall determine the
      amount of all taxes imposed by, and collected during the quarter
      under, the internal revenue laws of the United States on articles
      produced in the Virgin Islands and transported to the United
      States. The amount so determined less 1 percent and less the
      estimated amount of refunds or credits shall be subject to
      disposition as follows:
          (A) There shall be transferred and paid over, as soon as
        practicable after the close of the quarter, to the Government
        of the Virgin Islands from the amounts so determined a sum
        equal to the total amount of the revenue collected by the
        Government of the Virgin Islands during the quarter, as
        certified by the Government Comptroller of the Virgin Islands.
        The moneys so transferred and paid over shall constitute a
        separate fund in the treasury of the Virgin Islands and may be
        expended as the legislature may determine.
          (B) Any amounts remaining shall be deposited in the Treasury
        of the United States as miscellaneous receipts.
      If at the end of any fiscal year the total of the Federal
      contribution made under subparagraph (A) with respect to the four
      calendar quarters immediately preceding the beginning of that
      fiscal year has not been obligated or expended for an approved
      purpose, the balance shall continue available for expenditure
      during any succeeding fiscal year, but only for emergency relief
      purposes and essential public projects.  The aggregate amount of
      moneys available for expenditure for emergency relief purposes
      and essential public projects only shall not exceed the sum of
      $5,000,000 at the end of any fiscal year.  Any unobligated or
      unexpended balance of the Federal contribution remaining at the
      end of a fiscal year which would cause the moneys available for
      emergency relief purposes and essential public projects only to
      exceed the sum of $5,000,000 shall thereupon be transferred and
      paid over to the Treasury of the United States as miscellaneous
      receipts.
    (c) Articles containing distilled spirits
      For purposes of subsections (a)(3) and (b)(3), any article
    containing distilled spirits shall in no event be treated as
    produced in Puerto Rico or the Virgin Islands unless at least 92
    percent of the alcoholic content in such article is attributable to
    rum.
    (d) Articles other than articles containing distilled spirits
      For purposes of subsections (a)(3) and (b)(3) -
      (1) Value added requirement for Puerto Rico
        Any article, other than an article containing distilled
      spirits, shall in no event be treated as produced in Puerto Rico
      unless the sum of -
          (A) the cost or value of the materials produced in Puerto
        Rico, plus
          (B) the direct costs of processing operations performed in
        Puerto Rico,
      equals or exceeds 50 percent of the value of such article as of
      the time it is brought into the United States.
      (2) Prohibition of Federal excise tax subsidies
        (A) In general
          No amount shall be transferred under subsection (a)(3) or
        (b)(3) in respect of taxes imposed on any article, other than
        an article containing distilled spirits, if the Secretary
        determines that a Federal excise tax subsidy was provided by
        Puerto Rico or the Virgin Islands (as the case may be) with
        respect to such article.
        (B) Federal excise tax subsidy
          For purposes of this paragraph, the term ''Federal excise tax
        subsidy'' means any subsidy -
            (i) of a kind different from, or
            (ii) in an amount per value or volume of production greater
          than,
        the subsidy which Puerto Rico or the Virgin Islands offers
        generally to industries producing articles not subject to
        Federal excise taxes.
      (3) Direct costs of processing operations
        For purposes of this subsection, the term ''direct cost of
      processing operations'' has the same meaning as when used in
      section 213 of the Caribbean Basin Economic Recovery Act.
    (e) Shipments of rum to the United States
      (1) Excise taxes on rum covered into treasuries of Puerto Rico
          and Virgin Islands
        All taxes collected under section 5001(a)(1) on rum imported
      into the United States (less the estimated amount necessary for
      payment of refunds and drawbacks) shall be covered into the
      treasuries of Puerto Rico and the Virgin Islands.
      (2) Secretary prescribes formula
        The Secretary shall, from time to time, prescribe by regulation
      a formula for the division of such tax collections between Puerto
      Rico and the Virgin Islands and the timing and methods for
      transferring such tax collections.
      (3) Rum defined
        For purposes of this subsection, the term ''rum'' means any
      article classified under subheading 2208.40.00 of the Harmonized
      Tariff Schedule of the United States (19 U.S.C. 1202).
      (4) Coordination with subsections (a) and (b)
        Paragraph (1) shall not apply with respect to any rum subject
      to tax under subsection (a) or (b).
    (f) Limitation on cover over of tax on distilled spirits
      For purposes of this section, with respect to taxes imposed under
    section 5001 or this section on distilled spirits, the amount
    covered into the treasuries of Puerto Rico and the Virgin Islands
    shall not exceed the lesser of the rate of -
        (1) $10.50 ($11.30 in the case of distilled spirits brought
      into the United States during the 5-year period beginning on
      October 1, 1993), or. (FOOTNOTE 1)
       (FOOTNOTE 1) So in original.  The period probably should not
    appear.
        (2) the tax imposed under section 5001(a)(1), on each proof
      gallon.
    (g) Drawback for medicinal alcohol, etc.
      In the case of medicines, medicinal preparations, food products,
    flavors, flavoring extracts, or perfume containing distilled
    spirits, which are unfit for beverage purposes and which are
    brought into the United States from Puerto Rico or the Virgin
    Islands -
        (1) subpart F of part II of subchapter A of chapter 51 shall be
      applied as if -
          (A) the use and tax determination described in section
        5131(a) had occurred in the United States by a United States
        person at the time the article is brought into the United
        States, and
          (B) the rate of tax were the rate applicable under subsection
        (f) of this section, and
        (2) no amount shall be covered into the treasuries of Puerto
      Rico or the Virgin Islands.
 
-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 907; Pub. L. 85-859, title II,
    Sec. 204(17), (18), Sept. 2, 1958, 72 Stat. 1430; Pub. L. 89-44,
    title VIII, Sec. 808(b)(3), June 21, 1965, 79 Stat. 164; Pub. L.
    94-202, Sec. 10(a), Jan. 2, 1976, 89 Stat. 1141; Pub. L. 94-455,
    title XIX, Sec. 1906(a)(55), (b) (13)(A), Oct. 4, 1976, 90 Stat.
    1832, 1834; Pub. L. 98-67, title II, Sec. 221(a), Aug. 5, 1983, 97
    Stat. 395; Pub. L. 98-213, Sec. 5(c), Dec. 8, 1983, 97 Stat. 1460;
    Pub. L. 98-369, div.  B, title VI, Sec. 2681(a), 2682(a), July 18,
    1984, 98 Stat. 1172, 1174; Pub. L. 99-514, title XVIII, Sec.
    1879(i)(1), Oct. 22, 1986, 100 Stat. 2907; Pub. L. 100-418, title
    I, Sec. 1214(p)(1), Aug. 23, 1988, 102 Stat. 1159; Pub. L. 103-66,
    title XIII, Sec. 13227(e), Aug. 10, 1993, 107 Stat. 494; Pub. L.
    103-465, title I, Sec. 136(b), Dec. 8, 1994, 108 Stat. 4841.)
 
-REFTEXT-
                             REFERENCES IN TEXT
      The internal revenue laws, referred to in subsec. (b)(3), are
    classified generally to this title.
      Section 213 of the Caribbean Basin Economic Recovery Act,
    referred to in subsec. (d)(3), is classified to section 2703 of
    Title 19, Customs Duties.
      The Harmonized Tariff Schedule of the United States (19 U.S.C.
    1202), referred to in subsec. (e)(3), is not set out in the Code.
    See Publication of Harmonized Tariff Schedule note set out under
    section 1202 of Title 19.
 
-MISC2-
                                 AMENDMENTS
      1994 - Subsec. (g). Pub. L. 103-465 substituted ''flavoring
    extracts, or perfume'' for ''or flavoring extracts'' in
    introductory provisions.
      1993 - Subsec. (f)(1). Pub. L. 103-66 amended par. (1) generally,
    substituting present provisions for ''$10.50, or''.
      1988 - Subsec. (e)(3). Pub. L. 100-418 substituted ''subheading
    2208.40.00 of the Harmonized Tariff Schedule of the United States''
    for ''item 169.13 or 169.14 of the Tariff Schedules of the United
    States''.
      1986 - Subsec. (g). Pub. L. 99-514 added subsec. (g).
      1984 - Subsecs. (c)-(e). Pub. L. 98-369, Sec. 2681(a), added
    subsecs. (c) and (d) and redesignated former subsec. (c) as (e).
      Subsec. (f). Pub. L. 98-369, Sec. 2682(a), added subsec. (f).
      1983 - Subsec. (b)(3). Pub. L. 98-213, Sec. 5(c), amended
    language of Pub. L. 94-455, Sec. 1906(a)(55). See 1976 Amendment
    note below.
      Subsec. (c). Pub. L. 98-67 added subsec. (c).
      1976 - Subsec. (a)(2). Pub. L. 94-455, Sec. 1906(b)(13)(A),
    struck out ''or his delegate'' after ''Secretary''.
      Subsec. (b)(3). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
    ''or his delegate'' after ''Secretary'' in provisions following
    subpar. (B).
      Pub. L. 94-455, Sec. 1906(a)(55)(B), as amended by Pub. L.
    98-213, Sec. 5(c)(1), substituted ''emergency relief purposes and
    essential public projects'' for ''emergency relief purposes and
    essential public projects, with the prior approval of the President
    or his designated representative'' in provisions following subpar.
    (B). Prior to amendment by Pub. L. 98-213, the latter phrase had
    been substituted for ''approved emergency relief purposes and
    essential public projects as provided in subparagraph (B)''.
      Pub. L. 94-455, Sec. 1906(a)(55)(C), struck out ''including
    payments under subparagraph (B)'' after ''public projects only'' in
    provisions following subpar. (B).
      Subsec. (b)(3)(A). Pub. L. 94-455, Sec. 1906(a)(55)(D), as added
    by Pub. L. 98-213, Sec. 5(c)(2), struck out proviso after
    ''determine'' requiring approval of the President or his designated
    representative before such moneys may be obligated or expended.
      Subsec. (b)(3)(B), (C). Pub. L. 94-455, Sec. 1906(a)(55)(A),
    redesignated subpar. (C) as (B). Former subpar. (B) relating to
    disposition of internal revenue collections in Virgin Islands for
    fiscal years ending June 30, 1955 and 1956 was struck out.
      Pub. L. 94-202 substituted ''calendar quarter ending September
    30, 1975, and quarterly'' for ''fiscal year ending June 30, 1954,
    and annually'' and ''quarter'' for ''fiscal year'' in provisions
    preceding subpar. (A), substituted ''paid over, as soon as
    practicable after the close of the quarter,'' for ''paid over'' and
    ''quarter'' for ''fiscal year'' in subpar. (A), and substituted
    ''with respect to the four calendar quarters immediately preceding
    the beginning'' for ''at the beginning'' in provisions following
    subpar. (C).
      1965 - Subsec. (a)(3). Pub. L. 89-44 inserted ''(less the
    estimated amount necessary for payment of refunds and drawbacks)''
    after ''transported to the United States''.
      1958 - Subsec. (a)(1). Pub. L. 85-859, Sec. 204(17), substituted
    ''section 5314'' for ''section 5318''.
      Subsec. (b)(1). Pub. L. 85-859, Sec. 204(18), substituted
    ''section 5314'' for ''section 5318''.
                      EFFECTIVE DATE OF 1994 AMENDMENT
      Amendment by Pub. L. 103-465 effective Jan. 1, 1995, see section
    136(d) of Pub. L. 103-465, set out as a note under section 5001 of
    this title.
                      EFFECTIVE DATE OF 1993 AMENDMENT
      Amendment by Pub. L. 103-66 effective Oct. 1, 1993, see section
    13227(f) of Pub. L. 103-66, set out as a note under section 56 of
    this title.
                      EFFECTIVE DATE OF 1988 AMENDMENT
      Amendment by Pub. L. 100-418 effective Jan. 1, 1989, and
    applicable with respect to articles entered on or after such date,
    see section 1217(b)(1) of Pub. L. 100-418, set out as an Effective
    Date note under section 3001 of Title 19, Customs Duties.
                      EFFECTIVE DATE OF 1986 AMENDMENT
      Section 1879(i)(2) of Pub. L. 99-514 provided that: ''The
    amendment made by paragraph (1) (amending this section) shall apply
    to articles brought into the United States after the date of the
    enactment of this Act (Oct. 22, 1986).''
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Section 2681(b) of Pub. L. 98-369, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      ''(1) In general. - Except as provided in paragraph (2), the
    amendments made by subsection (a) (amending this section) shall
    apply with respect to articles brought into the United States on or
    after March 1, 1984.
      ''(2) Exception for puerto rico for periods before january 1,
    1985. -
        ''(A) In general. - Subject to the limitations of subparagraphs
      (B) and (C), the amendments made by subsection (a) (amending this
      section) shall not apply with respect to articles containing
      distilled spirits brought into the United States from Puerto Rico
      after February 29, 1984, and before January 1, 1985.
        ''(B) $130,000,000 limitation. - In the case of such articles
      brought into the United States after February 29, 1984, and
      before July 1, 1984, the aggregate amount payable to Puerto Rico
      by reason of subparagraph (A) shall not exceed the excess of -
          ''(i) $130,000,000, over
          ''(ii) the aggregate amount payable to Puerto Rico under
        section 7652(a) of the Internal Revenue Code of 1986 (formerly
        I.R.C. 1954) with respect to such articles which were brought
        into the United States after June 30, 1983, and before March 1,
        1984, and which would not meet the requirements of section
        7652(c) of such Code.
        ''(C) $75,000,000 limitation. - The aggregate amount payable to
      Puerto Rico by reason of subparagraph (A) shall not exceed
      $75,000,000 in the case of articles -
          ''(i) brought into the United States after June 30, 1984, and
        before January 1, 1985,
          ''(ii) which would not meet the requirements of section
        7652(c) of such Code,
          ''(iii) which have been redistilled in Puerto Rico, and
          ''(iv) which do not contain distilled spirits derived from
        cane.
      ''(3) Limitation on incentive payments to united states
    distillers. -
        ''(A) In general. - In the case of articles to which this
      paragraph applies, the aggregate amount of incentive payments
      paid to any United States distiller with respect to such articles
      shall not exceed the limitation described in subparagraph (C).
        ''(B) Articles to which paragraph applies. - This paragraph
      shall apply to any article containing distilled spirits described
      in clauses (i) through (iv) of paragraph (2)(C).
        ''(C) Limitation. -
          ''(i) In general. - The limitation described in this
        subparagraph is $1,500,000.
          ''(ii) Special rule. - The limitation described in this
        subparagraph shall be zero with respect to any distiller who
        was not entitled to or receiving incentive payments as of March
        1, 1984.
        ''(D) Payments in excess of limitation. - If any United States
      distiller receives any incentive payment with respect to articles
      to which this paragraph applies in excess of the limitation
      described in subparagraph (C), such distiller shall pay to the
      United States the total amount of such incentive payments with
      respect to such articles in the same manner, and subject to the
      same penalties, as if such amount were tax due and payable under
      section 5001 of such Code on the date such payments were
      received.
        ''(E) Incentive payments. -
          ''(i) In general. - For purposes of this paragraph, the term
        'incentive payment' means any payment made directly or
        indirectly by the commonwealth of Puerto Rico to any United
        States distiller as an incentive to engage in redistillation
        operations.
          ''(ii) Transportation payments excluded. - Such term shall
        not include any payment of a direct cost of transportation to
        or from Puerto Rico with respect to any article to which this
        paragraph applies.''
      Section 2682(b) of Pub. L. 98-369 provided that ''The amendment
    made by this section (amending this section) shall apply to
    articles containing distilled spirits brought into the United
    States after September 30, 1985.''
                      EFFECTIVE DATE OF 1983 AMENDMENT
      Section 221(b) of Pub. L. 98-67 provided that: ''The amendment
    made by subsection (a) (amending this section) shall apply to
    articles imported into the United States after June 30, 1983.''
                     EFFECTIVE DATE OF 1976 AMENDMENTS
      Amendment by Pub. L. 94-455 effective on first day of first month
    which begins more than 90 days after Oct. 4, 1976, see section
    1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013
    of this title.
      Section 10(b) of Pub. L. 94-202 provided that: ''The amendments
    made by paragraphs (1) and (2) of subsection (a) (amending this
    section) shall apply with respect to all taxes imposed by, and
    collected after June 30, 1975, under, the internal revenue laws of
    the United States on articles produced in the Virgin Islands and
    transported to the United States.''
                      EFFECTIVE DATE OF 1965 AMENDMENT
      Amendment by Pub. L. 89-44 effective July 1, 1965, see section
    808(d)(1) of Pub. L. 89-44, set out as a note under section 5702 of
    this title.
                      EFFECTIVE DATE OF 1958 AMENDMENT
      Amendment by Pub. L. 85-859 effective July 1, 1959, see section
    210(a)(1) of Pub. L. 85-859, set out as an Effective Date note
    under section 5001 of this title.
             PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177) or title
    XVIII (Sec. 1800-1899A) of Pub. L. 99-514 require an amendment to
    any plan, such plan amendment shall not be required to be made
    before the first plan year beginning on or after Jan. 1, 1989, see
    section 1140 of Pub. L. 99-514, as amended, set out as a note under
    section 401 of this title.
    PAYMENT TO PUERTO RICO OR VIRGIN ISLANDS OF AMOUNTS WITH RESPECT TO
                MEDICINES, ETC. UNFIT FOR BEVERAGE PURPOSES
      Section 1879(i)(3) of Pub. L. 99-514 provided that:
      ''(A) Section 7652 of the Internal Revenue Code of 1954 (now
    1986) (other than subsection (f) thereof) shall not prevent the
    payment to Puerto Rico or the Virgin Islands of amounts with
    respect to medicines, medicinal preparations, food products,
    flavors, or flavoring extracts containing distilled spirits, which
    are unfit for beverage purposes and which are brought into the
    United States from Puerto Rico or the Virgin Islands on or before
    the date of the enactment of this Act (Oct. 22, 1986).
      ''(B) With respect to articles brought into the United States
    after September 27, 1985, subparagraph (A) shall apply only if the
    Secretary of the Treasury or his delegate is satisfied that the
    amounts paid to Puerto Rico or the Virgin Islands under
    subparagraph (A) are being repaid to the proper persons who used
    the distilled spirits in such articles.''
 
-EXEC-
     EX. ORD. NO. 10602. SECRETARY OF THE INTERIOR AS REPRESENTATIVE OF
                                 PRESIDENT
      Ex. Ord. No. 10602, Mar. 24, 1955, 20 F.R. 1795, provided: ''By
    virtue of the authority vested in me by section 7652(b)(3) of the
    Internal Revenue Code of 1954 (now I.R.C. 1986) (Public Law 591,
    83rd Congress, 68A Stat. 907), I hereby designate the Secretary of
    the Interior as the representative of the President to approve the
    obligation and expenditure by the government of the Virgin Islands
    of the moneys referred to in the said section 7652(b)(3).''
 
-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 4132, 4612, 4662, 4672,
    4682, 5001, 5008, 5010, 5061, 5314, 5702, 5703, 5705, 7809 of this
    title; title 48 sections 1574a, 1574b, 1574c, 1644.
 
-CITE-
    26 USC Sec. 7653                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter D - Possessions
 
-HEAD-
    Sec. 7653. Shipments from the United States
 
-STATUTE-
    (a) Tax imposed
      (1) Puerto Rico
        All articles of merchandise of United States manufacture coming
      into Puerto Rico shall be entered at the port of entry upon
      payment of a tax equal in rate and amount to the internal revenue
      tax imposed in Puerto Rico upon the like articles of Puerto Rican
      manufacture.
      (2) Virgin Islands
        There shall be imposed in the Virgin Islands upon articles
      imported from the United States a tax equal to the internal
      revenue tax imposed in such islands upon like articles there
      manufactured.
    (b) Exemption from tax imposed in the United States
      Articles, goods, wares, or merchandise going into Puerto Rico,
    the Virgin Islands, Guam, and American Samoa from the United States
    shall be exempted from the payment of any tax imposed by the
    internal revenue laws of the United States.
    (c) Drawback of tax paid in the United States
      All provisions of law for the allowance of drawback of internal
    revenue tax on articles exported from the United States are, so far
    as applicable, extended to like articles upon which an internal
    revenue tax has been paid when shipped from the United States to
    Puerto Rico, the Virgin Islands, Guam, or American Samoa.
    (d) Cross reference
          For the disposition of the proceeds of all taxes collected
        under the internal revenue laws of the United States on
        articles produced in Guam and transported into the United
        States or its possessions, or consumed in Guam, see the Act of
        August 1, 1950 (48 U.S.C. 1421h).
 
-SOURCE-
    (Aug. 16, 1954, ch. 736 68A Stat. 908; Pub. L. 86-70, Sec. 22(f),
    June 25, 1959, 73 Stat. 146; Pub. L. 86-624, Sec. 18(h), July 12,
    1960, 74 Stat. 416; Pub. L. 94-455, title XIX, Sec. 1906(a)(56),
    Oct. 4, 1976, 90 Stat. 1832.)
 
-REFTEXT-
                             REFERENCES IN TEXT
      The internal revenue laws, referred to in subsecs. (b) and (d),
    are classified generally to this title.
      Act of August 1, 1950, referred to in subsec. (d), is act Aug. 1,
    1950, ch. 512, 64 Stat. 384, as amended, known as the Organic Act
    of Guam, which is classified principally to chapter 8A (Sec. 1421
    et seq.) of Title 48, Territories and Insular Possessions. For
    complete classification of this Act to the Code, see Short Title
    note set out under section 1421 of Title 48 and Tables.
 
-MISC2-
                                 AMENDMENTS
      1976 - Subsec. (d). Pub. L. 94-455 struck out ''ch. 512, 64 Stat.
    392, section 30'' after ''August 1, 1950''.
      1960 - Subsec. (d). Pub. L. 86-624 substituted ''or its
    possessions'' for '', its possessions or the Territory of Hawaii''.
      1959 - Subsec. (d). Pub. L. 86-70 substituted ''its possessions
    or the Territory of Hawaii'' for ''its Territories or
    possessions''.
                      EFFECTIVE DATE OF 1960 AMENDMENT
      Amendment by Pub. L. 86-624 effective Aug. 21, 1959, see section
    18(k) of Pub. L. 86-624, set out as a note under section 3121 of
    this title.
                      EFFECTIVE DATE OF 1959 AMENDMENT
      Amendment by Pub. L. 86-70 effective Jan. 3, 1959, see section
    22(i) of Pub. L. 86-70, set out as a note under section 3121 of
    this title.
 
-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 5003 of this title.
 
-CITE-
    26 USC Sec. 7654                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter D - Possessions
 
-HEAD-
    Sec. 7654. Coordination of United States and certain possession
        individual income taxes
 
-STATUTE-
    (a) General rule
      The net collection of taxes imposed by chapter 1 for each taxable
    year with respect to an individual to whom section 931 or 932(c)
    applies shall be covered into the Treasury of the specified
    possession of which such individual is a bona fide resident.
    (b) Definition and special rule
      For purposes of this section -
      (1) Net collections
        In determining net collections for a taxable year, an
      appropriate adjustment shall be made for credits allowed against
      the tax liability and refunds made of income taxes for the
      taxable year.
      (2) Specified possession
        The term ''specified possession'' means Guam, American Samoa,
      the Northern Mariana Islands, and the Virgin Islands.
    (c) Transfers
      The transfers of funds between the United States and any
    specified possession required by this section shall be made not
    less frequently than annually.
    (d) Federal personnel
      In addition to the amount determined under subsection (a), the
    United States shall pay to each specified possession at such times
    and in such manner as determined by the Secretary -
        (1) the amount of the taxes deducted and withheld by the United
      States under chapter 24 with respect to compensation paid to
      members of the Armed Forces who are stationed in such possession
      but who have no income tax liability to such possession with
      respect to such compensation by reason of the Soldiers' and
      Sailors' Civil Relief Act (50 App. U.S.C. 501 et seq.), and
        (2) the amount of the taxes deducted and withheld under chapter
      24 with respect to amounts paid for services performed as an
      employee of the United States (or any agency thereof) in a
      specified possession with respect to an individual unless section
      931 or 932(c) applies.
    (e) Regulations
      The Secretary shall prescribe such regulations as may be
    necessary to carry out the provisions of this section and sections
    931 and 932, including regulations prohibiting the rebate of taxes
    covered over which are allocable to United States source income and
    prescribing the information which the individuals to whom such
    sections may apply shall furnish to the Secretary.
 
-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 909; Pub. L. 92-606, Sec. 1(b),
    Oct. 31, 1972, 86 Stat. 1495; Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-248, title
    III, Sec. 307(a)(16), 308(a), Sept. 3, 1982, 96 Stat. 590, 591;
    Pub. L. 98-67, title I, Sec. 102(a), Aug. 5, 1983, 97 Stat. 369;
    Pub. L. 99-514, title XII, Sec. 1276(a), Oct. 22, 1986, 100 Stat.
    2599; Pub. L. 100-647, title I, Sec. 1012(y), Nov. 10, 1988, 102
    Stat. 3530.)
 
-REFTEXT-
                             REFERENCES IN TEXT
      The Soldiers' and Sailors' Civil Relief Act, referred to in
    subsec. (d)(1), is act Oct. 17, 1940, ch. 888, 54 Stat. 1178, as
    amended, which is classified to section 501 et seq. of the Appendix
    to Title 50, War and National Defense. For complete classification
    of this Act to the Code, see section 501 of the Appendix to Title
    50 and Tables.
 
-MISC2-
                                 AMENDMENTS
      1988 - Subsec. (a). Pub. L. 100-647 substituted ''an individual
    to whom'' for ''an individual to which''.
      1986 - Pub. L. 99-514 amended section generally, substituting
    provisions relating to coordination of United States and certain
    possession individual income taxes for provisions relating to
    coordination of United States and Guam individual income taxes.
      1983 - Subsec. (d). Pub. L. 98-67 repealed amendments made by
    Pub. L. 97-248. See 1982 Amendment note below.
      1982 - Subsec. (d). Pub. L. 97-248 provided that, applicable to
    payments of interest, dividends, and patronage dividends paid or
    credited after June 30, 1983, subsec. (d) is amended by inserting
    ''subchapter A of'' before ''chapter 24''. Section 102(a), (b) of
    Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed
    subtitle A (Sec. 301-308) of title III of Pub. L. 97-248 as of the
    close of June 30, 1983, and provided that the Internal Revenue Code
    of 1954 (now 1986) (this title) shall be applied and administered
    (subject to certain exceptions) as if such subtitle A (and the
    amendments made by such subtitle A) had not been enacted.
      1976 - Subsecs. (d), (e). Pub. L. 94-455 struck out ''or his
    delegate'' after ''Secretary'' wherever appearing.
      1972 - Pub. L. 92-606 substituted provisions relating to
    individual income taxes in Guam and their sharing by the United
    States and Guam, for provisions relating to payment to Guam and
    American Samoa of proceeds of tax on coconut and other vegetable
    oils.
                      EFFECTIVE DATE OF 1988 AMENDMENT
      Amendment by Pub. L. 100-647 effective, except as otherwise
    provided, as if included in the provision of the Tax Reform Act of
    1986, Pub. L. 99-514, to which such amendment relates, see section
    1019(a) of Pub. L. 100-647, set out as a note under section 1 of
    this title.
                      EFFECTIVE DATE OF 1986 AMENDMENT
      Amendment by Pub. L. 99-514 applicable to taxable years beginning
    after Dec. 31, 1986, with certain exceptions and qualifications,
    see section 1277 of Pub. L. 99-514, set out as a note under section
    931 of this title.
                      EFFECTIVE DATE OF 1972 AMENDMENT
      Amendment by Pub. L. 92-606 applicable with respect to taxable
    years beginning after Dec. 31, 1972, see section 2 of Pub. L.
    92-606, set out in part as an Effective Date note under section 931
    of this title.
 
-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 932, 6688, 7809 of this
    title; title 48 section 1421i.
 
-CITE-
    26 USC Sec. 7655                                             01/05/99
 
-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
    Subchapter D - Possessions
 
-HEAD-
    Sec. 7655. Cross references
 
-STATUTE-
    (a) Imposition of tax in possessions
          For provisions imposing tax in possessions, see -
            (1) Chapter 2, relating to self-employment tax;
            (2) Chapter 21, relating to the tax under the Federal
          Insurance Contributions Act.
    (b) Other provisions
          For other provisions relating to possessions of the United
        States, see -
            (1) Section 931, relating to income tax on residents of
          Guam, American Samoa, or the Northern Mariana Islands;
            (2) Section 933, relating to income tax on residents of
          Puerto Rico.
 
-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 909; Pub. L. 85-859, title II,
    Sec. 204(19), Sept. 2, 1958, 72 Stat. 1430; Pub. L. 91-513, title
    III, Sec. 1102(k), Oct. 27, 1970, 84 Stat. 1293; Pub. L. 94-455,
    title XIX, Sec. 1904(b)(6)(B), Oct. 4, 1976, 90 Stat. 1815; Pub. L.
    99-514, title XII, Sec. 1272(d)(11), Oct. 22, 1986, 100 Stat. 2594;
    Pub. L. 101-508, title XI, Sec. 11801(c)(22)(E), Nov. 5, 1990, 104
    Stat. 1388-528.)
 
-REFTEXT-
                             REFERENCES IN TEXT
      The Federal Insurance Contributions Act, referred to in subsec.
    (a)(2), is act Aug. 16, 1954, ch. 736, Sec. 3101, 3102, 3111, 3112,
    3121 to 3128, 68A Stat. 415, as amended, which is classified
    generally to chapter 21 (Sec. 3101 et seq.) of this title.  For
    complete classification of this Act to the Code, see section 3128
    of this title and Tables.
 
-MISC2-
                                 AMENDMENTS
      1990 - Subsec. (a)(2), (3). Pub. L. 101-508, Sec.
    11801(c)(22)(E)(i), substituted period for semicolon at end of par.
    (2) and struck out par. (3) which cross-referenced former chapter
    37 relating to tax on sugar.
      Subsec. (b)(2), (3). Pub. L. 101-508, Sec. 11801(c)(22)(E)(ii),
    substituted period for semicolon at end of par. (2) and struck out
    par. (3) which cross-referenced former section 6418(b) relating to
    the exportation of sugar to Puerto Rico.
      1986 - Subsec. (b). Pub. L. 99-514 added par. (1) and
    redesignated former pars. (1) and (2) as (2) and (3), respectively.
      1976 - Subsec. (a)(3), (5). Pub. L. 94-455 substituted ''Chapter
    37'' for ''Subchapter A of chapter 37'' in par. (5) and
    redesignated par. (5) as (3).
      1970 - Subsec. (a)(3), (4). Pub. L. 91-513 struck out pars. (3)
    and (4) relating to taxes in respect of narcotic drugs and taxes in
    respect of marihuana, respectively, and making references to parts
    I and III of subchapter A of chapter 39 and to parts II and III of
    subchapter A of chapter 39, respectively.
      1958 - Subsec. (a)(5), (6). Pub. L. 85-859 redesignated par. (6)
    as (5) and struck out former par. (5) which contained a cross
    reference to chapter 51 of this title.
                      EFFECTIVE DATE OF 1986 AMENDMENT
      Amendment by Pub. L. 99-514 applicable to taxable years beginning
    after Dec. 31, 1986, with certain exceptions and qualifications,
    see section 1277 of Pub. L. 99-514, set out as a note under section
    931 of this title.
                      EFFECTIVE DATE OF 1970 AMENDMENT
      Amendment by Pub. L. 91-513 effective on first day of seventh
    calendar month that begins after Oct. 26, 1970, see section 1105(a)
    of Pub. L. 91-513, set out as an Effective Date note under section
    951 of Title 21, Food and Drugs.
                      EFFECTIVE DATE OF 1958 AMENDMENT
      Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section
    210(a)(1) of Pub. L. 85-859, set out as an Effective Date note
    under section 5001 of this title.
                             SAVINGS PROVISION
      For provisions that nothing in amendment by Pub. L. 101-508 be
    construed to affect treatment of certain transactions occurring,
    property acquired, or items of income, loss, deduction, or credit
    taken into account prior to Nov. 5, 1990, for purposes of
    determining liability for tax for periods ending after Nov. 5,
    1990, see section 11821(b) of Pub. L. 101-508, set out as a note
    under section 29 of this title.
      Prosecutions for any violation of law occurring, and civil
    seizures or forfeitures and injunctive proceedings commenced, prior
    to the effective date of amendment of this section by section 1102
    of Pub. L. 91-513 not to be affected or abated by reason thereof,
    see section 1103 of Pub. L. 91-513, set out as a note under
    sections 171 to 174 of Title 21, Food and Drugs.


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