26 USC § 5558 - Authority of enforcement officers

---
identifier: "/us/usc/t26/s5558"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5558 - Authority of enforcement officers"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5558"
section_name: "Authority of enforcement officers"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "I"
subchapter_name: "Miscellaneous General 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. 1396.)"
---


# § 5558. Authority of enforcement officers

For provisions relating to the authority of internal revenue enforcement officers, see section 7608.

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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396.)