# § 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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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 902; Apr. 2, 1956, ch. 160, § 4(i), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(d)(4), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(4), June 21, 1965, 79 Stat. 139; Pub. L. 91–172, title I, § 121(f), Dec. 30, 1969, 83 Stat. 548; Pub. L. 91–258, title II, § 207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–530, § 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95–599, title V, § 505(c)(5), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96–223, title II, § 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97–424, title V, § 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G), title X, § 1033(c)(1), July 18, 1984, 98 Stat. 1007, 1039; Pub. L. 99–514, title XVII, § 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. L. 100–647, title I, § 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577.)
## Editorial Notes
### Amendments
1988—Subsec. (a). , made technical correction to language of , see 1986 Amendment note below.
, substituted “6421(g)(2)” for “6421(f)(2)” in two places.
1986—Subsec. (a). , as amended by , substituted “6427(j)(2)” for “6427(i)(2)” in two places.
1984—Subsec. (a). , substituted “6427(i)(2)” for “6427(h)(2)” in two places.
Subsec. (c). , amended subsec. (c) generally, substituting a cross reference relating to church tax inquiries for provisions relating to church tax inquiries.
1983—Subsec. (a). struck out “6424(d)(2),” after “6421(f)(2),” wherever appearing.
1980—Subsec. (a). substituted “6427(h)(2)” for “6427(g)(2)” wherever appearing.
1978—Subsec. (a). substituted “6427(g)(2)” for “6427(f)(2)” wherever appearing.
1976—Subsec. (a). substituted “6427(f)(2)” for “6427(e)(2)” wherever appearing.
struck out “or his delegate” after “Secretary”.
Subsecs. (b), (c). struck out “or his delegate” after “Secretary”.
1970—Subsec. (a). inserted references to section 6427(e)(2).
1969—Subsec. (c). added subsec. (c).
1965—Subsec. (a). inserted references to section 6424(d)(2).
1956—Subsec. (a). Act , inserted references to section 6421(f)(2).
Act , inserted references to section 6420(e)(2) in second sentence.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1988 Amendment
Amendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1986 Amendment
Amendment by applicable to gasoline removed (as defined in as amended by ) after , see , set out as a note under .
### Effective Date of 1984 Amendment
Amendment by effective , see , set out as a note under .
Amendment by applicable with respect to inquiries and examinations beginning after , see , set out as an Effective Date note under .
### Effective Date of 1983 Amendment
Amendment by applicable with respect to articles sold after , see , set out as a note under .
### Effective Date of 1980 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1978 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1976 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1970 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1969 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 1965 Amendment
Amendment by effective , see section 701(a)(1), (2), of , set out as a note under .
### Effective Date of 1956 Amendment
Amendment by act , effective , see section 211 of act , set out as a note under .
### Regulations
> “The Secretary of the Treasury or the Secretary’s delegate shall issue regulations to implement subsection (a) of section 7605 of the 1986 Code (relating to time and place of examination) within 1 year after the date of the enactment of this Act [
>
> ].”
, , , provided that: