{"data":{"id":"us/26-u.s.c.-7613","jurisdiction":"us","citation":"26 U.S.C. § 7613","heading":"Cross references","body":"(a) Inspection of books, papers, records, or other dataFor inspection of books, papers, records, or other data in the case of—(1) Wagering, see section 4423. (2) Alcohol, tobacco, and firearms taxes, see subtitle E. (b) Search warrantsFor provisions relating to—(1) Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure. (2) Issuance of search warrants with respect to subtitle E, see section 5557. (3) Search warrants with respect to property used in violation of the internal revenue laws, see section 7302.","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":"931a29a4468c7751c613b6febeeb1a7db6521a87aa0deeaa9802f66f0b00c42d","source_id":"us","stale":false,"prev":"us/26-u.s.c.-7612","next":"us/26-u.s.c.-7621"},"notice":"GroundRules: Original legal text. Not legal advice."}