26 USC § 7601 - Canvass of districts for taxable persons and objects

---
identifier: "/us/usc/t26/s7601"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7601 - Canvass of districts for taxable persons and objects"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7601"
section_name: "Canvass of districts for taxable persons and objects"
chapter_number: 78
chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
subchapter_number: "A"
subchapter_name: "Examination and Inspection"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 901; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 7601. Canvass of districts for taxable persons and objects

**(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.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 901; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Amendments

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