FEDERAL · 26 U.S.C. · Chapter Subchapter D—Miscellaneous Penalty and Forfeiture Provisions
Penalty for refusal to permit entry or examination
26 U.S.C. § 7342
Title26 — Internal Revenue Code
ChapterSubchapter D—Miscellaneous Penalty and Forfeiture Provisions
This text of 26 U.S.C. § 7342 (Penalty for refusal to permit entry or examination) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 7342.
Text
Any owner of any building or place, or person having the agency or superintendence of the same, who refuses to admit any officer or employee of the Treasury Department acting under the authority of section 7606 (relating to entry of premises for examination of taxable articles) or refuses to permit him to examine such article or articles, shall, for every such refusal, forfeit $500.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
United States v. Biswell
406 U.S. 311 (Supreme Court, 1972)
Colonnade Catering Corp. v. United States
397 U.S. 72 (Supreme Court, 1970)
Big Cats of Serenity Springs, Inc. v. Rhodes
843 F.3d 853 (Tenth Circuit, 2016)
United States v. Juan Ibarra, John Joe Guerrero, and Robert Franklin Chambers
965 F.2d 1354 (Fifth Circuit, 1992)
United States v. Jamieson-McKames Pharmaceuticals, Inc.
651 F.2d 532 (Eighth Circuit, 1981)
United States v. Litvin
353 F. Supp. 1333 (District of Columbia, 1973)
State v. Ransom
405 A.2d 411 (New Jersey Superior Court App Division, 1979)
State v. Barnett
389 So. 2d 352 (Supreme Court of Louisiana, 1980)
United States v. Ciaccio
356 F. Supp. 1373 (D. Maryland, 1972)
United States v. Duffy
282 F. Supp. 777 (S.D. New York, 1968)
Commonwealth v. Cadoret
447 N.E.2d 685 (Massachusetts Appeals Court, 1983)
United States v. Hart
359 F. Supp. 835 (D. Delaware, 1973)
United States v. Wedgewood, Inc.
457 F.2d 648 (First Circuit, 1972)
United States v. Hofbrauhaus of Hartford, Inc.
313 F. Supp. 544 (D. Connecticut, 1970)
People v. Cioffi
81 Misc. 2d 1 (New York Supreme Court, 1975)
DEPT. OF BUSINESS v. Calder Race Course
724 So. 2d 100 (District Court of Appeal of Florida, 1998)
U.S. v. Ibarra
(Fifth Circuit, 1992)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 872.)
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 7342, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7342.