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U.S. Code as of:
01/19/04
Section 7605. Time and place of examination
(a) Time and place
The time and place of examination pursuant to the provisions of
section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 shall be such
time and place as may be fixed by the Secretary and as are
reasonable under the circumstances. In the case of a summons 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.
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