{"data":{"id":"us/26-u.s.c.-7607","jurisdiction":"us","citation":"26 U.S.C. § 7607","heading":"[Repealed. Pub. L. 98–473, title II, § 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98–573, title II, § 213(b)(1), Oct. 30, 1984, 98 Stat. 2988]","body":"","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 78—DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7606","next":"us/26-u.s.c.-7608"},"notice":"GroundRules: Original legal text. Not legal advice."}