26 U.S.C. § 7604: Enforcement of summons

§ 301.7604-1 Enforcement of summons.

Cases: Brody v. United States, 243 F.2d 378 (1st Cir. 1957); D. I. Operating Co. v. United States, 321 F.2d 586 (9th Cir. 1963)

(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.

Cases: United States v. McKay, 372 F.2d 174 (5th Cir. 1967)

(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.

Amended 1956, 1965, 1970, 1976, 1978, 1980, 1983, 1984, 1986, 1988

1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(12), made technical correction to language of Pub. L. 99–514, § 1703(e)(2)(G), see 1986 Amendment note below.
1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”.
1986 Pub. L. 99-514 Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)”.
1984 Pub. L. 98-369 Pub. L. 98–369 substituted “6427(i)(2)” for “6427(h)(2)”.
1983 Pub. L. 97-424 Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”.
1980 Pub. L. 96-223 Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”.
1978 Pub. L. 95-599 Pub. L. 95–599, § 505(c)(5), substituted “6427(g)(2)” for “6427(f)(2)”.
1976 Pub. L. 94-530 Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)”.
1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
1970 Pub. L. 91-258 Pub. L. 91–258 inserted references to section 6427(e)(2).
1965 Pub. L. 89-44 Pub. L. 89–44 inserted references to section 6424(d)(2).
1956 Act Apr. 2, 1956, inserted references to section 6420(e)(2).
1956 Act June 29, 1956, inserted references to section 6421(f)(2).

Cited by 2

Amended 1956, 1965, 1970

1970 Pub. L. 91-258 Pub. L. 91–258 inserted references to section 6427(e)(2).
1965 Pub. L. 89-44 Pub. L. 89–44 inserted references to section 6424(d)(2).
1956 Act Apr. 2, 1956, inserted references to section 6420(e)(2).
1956 Act June 29, 1956, inserted references to section 6421(f)(2).

(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.

Amended 1978, 1980, 1983, 1984, 1986, 1988

1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(12), made technical correction to language of Pub. L. 99–514, § 1703(e)(2)(G), see 1986 Amendment note below.
1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”.
1986 Pub. L. 99-514 Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)”.
1984 Pub. L. 98-369 Pub. L. 98–369 substituted “6427(i)(2)” for “6427(h)(2)”.
1983 Pub. L. 97-424 Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”.
1980 Pub. L. 96-223 Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”.
1978 Pub. L. 95-599 Pub. L. 95–599, § 505(c)(6), substituted “6427(g)(2)” for “6427(e)(2)”.