# 26 U.S.C. § 7210: Failure to obey summons

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7210>. Cite pinpoints as 26 U.S.C. § 7210(a)(1).

Any person who, being duly summoned to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under sections 6420(e)(2), 6421(g)(2), 6427(j)(2), 7602, 7603, and 7604(b), neglects to appear or to produce such books, accounts, records, memoranda, or other papers, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both, together with costs of prosecution.

## Leading cases

- [Schulz v. Internal Revenue Service, 413 F.3d 297 (2d Cir. 2005)](https://www.courtlistener.com/opinion/790807/robert-l-schulz-v-internal-revenue-service-and-anthony-roundtree/)
- [In re Colton, 291 F.2d 487 (2d Cir. 1961)](https://www.courtlistener.com/opinion/7020257/in-re-colton/)

## Connections

Cites: none

Cited by: § 7604 Enforcement of summons

Derived from: 1939 § 3616(b)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 854
- 1956-04-02: [Act Apr. 2, 1956, ch. 160](/26/act/1956-ch160.md), 70 Stat. 91
- 1956-06-29: [Act June 29, 1956, ch. 462](/26/act/1956-ch462.md), 70 Stat. 396
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 139
- 1970-05-21: [Pub. L. 91-258](/26/act/91-258.md), 84 Stat. 249
- 1976-10-17: [Pub. L. 94-530](/26/act/94-530.md), 90 Stat. 2488
- 1978-11-06: [Pub. L. 95-599](/26/act/95-599.md), 92 Stat. 2760
- 1980-04-02: [Pub. L. 96-223](/26/act/96-223.md), 94 Stat. 278
- 1983-01-06: [Pub. L. 97-424](/26/act/97-424.md), 96 Stat. 2182
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 1007
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2778
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3576