United States Code · Section
§ 7606 — Entry Of Premises For Examination Of Taxable Objects
26 U.S.C. § 7606
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(a) The Secretary may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects.
(b) When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties.
(c) For penalty for refusal to permit entry or examination, see section 7342.
Implementing Regulations
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§ 25.51 Right of Entry and Examination.27 C.F.R. § 25.51
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§ 70.31 Entry of premises for examination of taxable objects.27 C.F.R. § 70.31
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§ 24.291 Removal of wine for vinegar production.27 C.F.R. § 24.291