Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7604
Enforcement of summons
# (a)
Jurisdiction of district court If any person is summoned under the internal revenue laws to appear, to testify, or to produce books, papers, records, or other data, the United States district court for the district in which such person resides or is found shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, records, or other data.
# (b)
Enforcement Whenever any person summoned under section 6420(e)(2), 6421(g)(2), 6427(j)(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, the Secretary may apply to the judge of the district court or to a United States magistrate judge for the district within which the person so summoned resides or is found for an attachment against him as for a contempt. It shall be the duty of the judge or magistrate judge to hear the application, and, if satisfactory proof is made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case; and upon such hearing the judge or the United States magistrate judge shall have power to make such order as he shall deem proper, not inconsistent with the law for the punishment of contempts, to enforce obedience to the requirements of the summons and to punish such person for his default or disobedience.
# (c)
Cross references (1) Authority to issue orders, processes, and judgments For authority of district courts generally to enforce the provisions of this title, see section 7402. (2) Penalties For penalties applicable to violation of section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602, see section 7210.
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Nearby sections (25 sections)
- 7524 · Annual notice of tax delinquency
- 7525 · Confidentiality privileges relating to taxpayer communications
- 7526 · Low-income taxpayer clinics
- 7526A · Return preparation programs for applicable taxpayers
- 7527 · Advance payment of credit for health insurance costs of eligible…
- 7527A · Advance payment of child tax credit
- 7528 · Internal Revenue Service user fees
- 7529 · Notification of suspected identity theft
- 7530 · Application of earned income tax credit to possessions of the…
- 7601 · Canvass of districts for taxable persons and objects
- 7602 · Examination of books and witnesses
- 7603 · Service of summons
- 7604 · Enforcement of summons
- 7605 · Time and place of examination
- 7606 · Entry of premises for examination of taxable objects
- 7607 · [§7607. Repealed. Pub. L. 98–473, title II, §320(b), Oct. 12,…
- 7608 · Authority of internal revenue enforcement officers
- 7609 · Special procedures for third-party summonses
- 7610 · Fees and costs for witnesses
- 7611 · Restrictions on church tax inquiries and examinations
- 7612 · Special procedures for summonses for computer software
- 7613 · Cross references
- 7621 · Internal revenue districts
- 7622 · Authority to administer oaths and certify
- 7623 · Expenses of detection of underpayments and fraud, etc.