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26 U.S.C. 4423: Inspection of booksText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 35-TAXES ON WAGERING
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§4423. Inspection of books

Notwithstanding section 7605(b), the books of account of any person liable for tax under this chapter may be examined and inspected as frequently as may be needful to the enforcement of this chapter.

( Aug. 16, 1954, ch. 736 , 68A Stat. 528 .)