26 USC § 5113 - Investigation of claims

---
identifier: "/us/usc/t26/s5113"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5113 - Investigation of claims"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5113"
section_name: "Investigation of claims"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "A"
subchapter_name: "Gallonage and Occupational Taxes"
part_number: "II"
part_name: "MISCELLANEOUS PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1346, § 5133; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; renumbered § 5113, Pub. L. 109–59, title XI, § 11125(b)(3)(A), Aug. 10, 2005, 119 Stat. 1953.)"
---


# § 5113. Investigation of claims

For the purpose of ascertaining the correctness of any claim filed under this subpart, the Secretary is authorized to examine any books, papers, records, or memoranda bearing upon the matters required to be alleged in the claim, to require the attendance of the person filing the claim or of any officer or employee of such person or the attendance of any other person having knowledge in the premises, to take testimony with reference to any matter covered by the claim, and to administer oaths to any person giving such testimony.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1346, § 5133; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; renumbered § 5113, Pub. L. 109–59, title XI, § 11125(b)(3)(A), Aug. 10, 2005, 119 Stat. 1953.)

## Editorial Notes

### Prior Provisions

A prior section 5113, added , , ; amended , , ; , §§ 1905(a)(7), 1906(b)(13)(A), , , 1834; , (4), , , 3610, related to exemptions from tax, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.

Another prior section 5113, , , related to exemptions from tax, prior to the general revision of this chapter by .

### Amendments

2005— renumbered  as this section.

1976— struck out “or his delegate” after “Secretary”.