26Title 26The US tax code, read & explained

26 U.S.C. § 7604

§ 7604. Enforcement of summons

292 words · amended 12 times · cited by 5 other sections

Compare on Cornell LII Official XML (House)

No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed December 1, 1990 by the Public Law 101-650.

Every change, newest first (15)
  1. December 1, 1990Public Law 101-650
  2. November 10, 1988Technical and Miscellaneous Revenue Act of 1988
  3. October 22, 1986Tax Reform Act of 1986
  4. July 18, 1984Deficit Reduction Act of 1984
  5. January 6, 1983Public Law 97-424
  6. April 2, 1980Public Law 96-223
  7. November 6, 1978Public Law 95-599
  8. October 17, 1976Public Law 94-530
  9. October 4, 1976Tax Reform Act of 1976
  10. May 21, 1970Public Law 91-258
  11. October 17, 1968Public Law 90-578
  12. June 21, 1965Public Law 89-44
  13. June 29, 1956Internal Revenue Code of 1954 (original text)
  14. April 2, 1956Internal Revenue Code of 1954 (original text)
  15. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Structure

  1. (a) Jurisdiction of district court
  2. (b) Enforcement
  3. (c) Cross references
(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.