26 USC 7623
§ 7623 - Expenses of detection of underpayments and fraud, etc.
- § 7623 - Expenses of detection of underpayments and fraud, etc.
- CHAPTER 78— DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter B— General Powers and Duties
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2019 Amendment
- Effective Date of 2018 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 1996 Amendment
- Whistleblower Office
- Report by Secretary
- Study of Payments Made for Detection of Underpayments and Fraud
- Annual Report to Congress on Payments Made Under This Section and Resultant Collections