§ 7613.
(a)
Inspection of books, papers, records, or other data
For 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 warrants
For 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.
([Aug. 16, 1954, ch. 736], [68A Stat. 903], § 7607; renumbered § 7608, [July 18, 1956, ch. 629], title I, § 104(a), [70 Stat. 570]; renumbered § 7609 and amended [Pub. L. 85–859, title II, § 204(14)], (15), Sept. 2, 1958, [72 Stat. 1429], 1430; [Pub. L. 91–513, title III, § 1102(h)], Oct. 27, 1970, [84 Stat. 1293]; renumbered § 7611 and amended [Pub. L. 94–455, title XII, § 1205(a)], title XIX, § 1904(b)(7)(D), (9)(E),