Treasury Regulations (26 C.F.R.)
26 CFR § 301.7604-1
Enforcement of summons.
# (a) In general.
Whenever any person summoned under section 6420(e)(2), 6421(f)(2), or 7602 neglects or refuses to obey such summons, or to produce books, papers, records, or other data, or to give testimony, as required, application may be made to the judge of the district court or to a U.S. commissioner for the district within which the person so summoned resides or is found for an attachment against him as for a contempt.
# (b) Persons who may apply for an attachment.
The officers and employees of the Internal Revenue Service whom the Commissioner has designated to carry out the authority given him by § 301.7602-1(b) to issue a summons are authorized to apply for an attachment as provided in paragraph (a) of this section.
[32 FR 15241, Nov. 3, 1967, as amended by T.D. 7297, 38 FR 34803, Dec. 19, 1973]
Source: view the official text
In this part (40 sections)
- 301.7507-6 · Abatement and refund.
- 301.7507-7 · Establishment of immunity.
- 301.7507-8 · Procedure during immunity.
- 301.7507-9 · Termination of immunity.
- 301.7507-10 · Collection of tax after termination of immunity.
- 301.7507-11 · Exception of employment taxes.
- 301.7508-1 · Time for performing certain acts postponed by reason of…
- 301.7508A-1 · Postponement of certain tax-related deadlines by reasons…
- 301.7510-1 · Exemption from tax of domestic goods purchased for the…
- 301.7512-1 · Separate accounting for certain collected taxes.
- 301.7513-1 · Reproduction of returns and other documents.
- 301.7514-1 · Seals of office.
- 301.7515-1 · Special statistical studies and compilations on request.
- 301.7516-1 · Training and training aids on request.
- 301.7517-1 · Furnishing on request of statement explaining estate or…
- 301.7601-1 · Canvass of districts for taxable persons and objects.
- 301.7602-1 · Examination of books and witnesses.
- 301.7602-2 · Third party contacts.
- 301.7603-1 · Service of summons.
- 301.7603-2 · Third-party recordkeepers.
- 301.7604-1 · Enforcement of summons.
- 301.7605-1 · Time and place of examination.
- 301.7606-1 · Entry of premises for examination of taxable objects.
- 301.7609-1 · Special procedures for third-party summonses.
- 301.7609-2 · Notification of persons identified in third-party…
- 301.7609-3 · Duty of and protection for the summoned party.
- 301.7609-4 · Right to intervene; right to institute a proceeding to…
- 301.7609-5 · Suspension of periods of limitations.
- 301.7610-1 · Fees and costs for witnesses.
- 301.7611-1 · Questions and answers relating to church tax inquiries and…
- 301.7621-1 · Internal revenue districts.
- 301.7622-1 · Authority to administer oaths and certify.
- 301.7623-1 · General rules, submitting information on underpayments of…
- 301.7623-2 · Definitions.
- 301.7623-3 · Whistleblower administrative proceedings and appeals of…
- 301.7623-4 · Amount and payment of award.
- 301.7624-1 · Reimbursement to State and local law enforcement agencies.
- 301.7641-1 · Supervision of operations of certain manufacturers.
- 301.7654-1 · Coordination of U.S. and Guam individual income taxes.
- 301.7701-1 · Classification of organizations for federal tax purposes.