StacksVerified U.S. regulatory reference

26 U.S.C. § 7613

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (a)For inspection of books, papers, records, or other data in the case of—
    1. (1)Wagering, see section 4423.
    2. (2)Alcohol, tobacco, and firearms taxes, see subtitle E.
  2. (b)For provisions relating to—
    1. (1)Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure.
    2. (2)Issuance of search warrants with respect to subtitle E, see section 5557.
    3. (3)Search warrants with respect to property used in violation of the internal revenue laws, see section 7302.