Question

Every IRS agent's favorite code section... Practice Codebreaker

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This is a practice CodeBreaker -- it's worth just one point, so if you attempt to crack it, you get a point for trying. The better job you do, the better the feedback I can give you, but otherwise, it's just a free point. It's also a pretty easy section.

26 U.S. Code § 5203.Entry and examination of premises

(b)Right of entry and examination

It shall be lawful for any internal revenue officer at all times, as well by night as by day, to enter any distilled spirits plant, or any other premises where distilled spirits operations are carried on, or structure or place used in connection therewith for storage or other purposes; to make examination of the materials, equipment, and facilities thereon; and make such gauges and inventories as he deems necessary. Whenever any officer, having demanded admittance, and having declared his name and office, is not admitted into such premises by the proprietor or other person having charge thereof, it shall be lawful for such officer, at all times, as well by night as by day, to use such force as is necessary for him to gain entry to such premises.

Your task for these Codebreakers is to break down the meaning of a section of the Internal Revenue Code and explain it in plain English. DO NOT just summarize -- your response will probably be longer than the code section itself.  

Note that, you will not be able to find these answers in your textbook. This is an exercise in close reading, research, interpretation, analysis, and probably some guessing. If you're wondering where you are supposed to find the answers to some of these questions, I'd start with the internet and really hard thinking; the library is probably your next best resource.

One piece of strategic advice for this and future Codebreakers -- print out the Code Section, double or triple-spaced, mark it up with highlighters and colored pencils and little notes to yourself. The Code is dense legal text and contains an infuriating maze of references to other Sections of itself. Just untangling all the commas can be a chore.

Although it would be great if you got the answer correct, that's not what you will be graded on, primarily. This is going to be a recurring theme in this course: quality work with wrong answers will often get you 90% or more; the right answers without good work will get you basically nothing. Remember, I already know what this Code Section means -- I'm not waiting on your explanation to reveal its true meaning -- what I am looking for is how much effort you put into it -- how resourceful you were -- how carefully you read -- how deeply you analyzed -- how clearly you explained. Show me how you are thinking about these things -- that's what I'm looking for, and that's what's worth improving.

The main thing I'm looking for from you in these is plainness, try not to recycle language from the code. The whole thing about the code it that it's not written the way normal people talk. You are trying to write it in exactly the way normal people talk.

Answer 1

Internal revenue services are mainly based for the checks on companies and their products manufactured.
They requires the companies to follow certain procedures, rules and regulations in their manufacturing

As the situation :

It shall be lawful for any internal revenue officer at all times, as well by night as by day, to enter any distilled spirits plant, or any other premises where distilled spirits operations are carried on, or structure or place used in connection therewith for storage or other purposes; to make examination of the materials, equipment, and facilities thereon; and make such gauges and inventories as he deems necessary. Whenever any officer, having demanded admittance, and having declared his name and office, is not admitted into such premises by the proprietor or other person having charge thereof, it shall be lawful for such officer, at all times, as well by night as by day, to use such force as is necessary for him to gain entry to such premises".

It is lawful to do so. Government authorities are law makers and they are required to keep control on all the types of businesses.