
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7604]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
       CHAPTER 78--DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
 
                Subchapter A--Examination and Inspection
 
Sec. 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 902; Apr. 2, 1956, ch. 160, 
Sec. 4(i), 70 Stat. 91; June 29, 1956, ch. 462, title II, 
Sec. 208(d)(4), 70 Stat. 396; Pub. L. 89-44, title II, Sec. 202(c)(4), 
June 21, 1965, 79 Stat. 139; Pub. L. 90-578, title IV, Sec. 402(b)(2), 
Oct. 17, 1968, 82 Stat. 1118; Pub. L. 91-258, title II, Sec. 207(d)(9), 
May 21, 1970, 84 Stat. 249; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94-530, 
Sec. 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95-599, title V, 
Sec. 505(c)(5), (6), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96-223, title 
II, Sec. 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97-424, title 
V, Sec. 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98-369, div. A, 
title IX, Sec. 911(d)(2)(G), July 18, 1984, 98 Stat. 1007; Pub. L. 99-
514, title XVII, Sec. 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. 
L. 100-647, title I, Sec. 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 
3576, 3577; Pub. L. 101-650, title III, Sec. 321, Dec. 1, 1990, 104 
Stat. 5117.)


                               Amendments

    1988--Subsecs. (b), (c)(2). Pub. L. 100-647, Sec. 1017(c)(12), made 
technical correction to language of Pub. L. 99-514, Sec. 1703(e)(2)(G), 
see 1986 Amendment note below.
    Pub. L. 100-647, Sec. 1017(c)(9), substituted ``6421(g)(2)'' for 
``6421(f)(2)''.
    1986--Subsecs. (b), (c)(2). Pub. L. 99-514, as amended by Pub. L. 
100-647, Sec. 1017(c)(12), substituted ``6427(j)(2)'' for 
``6427(i)(2)''.
    1984--Subsecs. (b), (c)(2). Pub. L. 98-369 substituted 
``6427(i)(2)'' for ``6427(h)(2)''.
    1983--Subsecs. (b), (c)(2). Pub. L. 97-424 struck out 
``6424(d)(2),'' after ``6421(f)(2),''.
    1980--Subsecs. (b), (c)(2). Pub. L. 96-223 substituted 
``6427(h)(2)'' for ``6427(g)(2)''.
    1978--Subsec. (b). Pub. L. 95-599, Sec. 505(c)(5), substituted 
``6427(g)(2)'' for ``6427(f)(2)''.
    Subsec. (c)(2). Pub. L. 95-599, Sec. 505(c)(6), substituted 
``6427(g)(2)'' for ``6427(e)(2)''.
    1976--Subsec. (b). Pub. L. 94-530 substituted ``6427(f)(2)'' for 
``6427(e)(2)''.
    Pub. L. 94-455 struck out ``or his delegate'' after ``Secretary''.
    1970--Subsecs. (b), (c). Pub. L. 91-258 inserted references to 
section 6427(e)(2).
    1965--Subsecs. (b), (c). Pub. L. 89-44 inserted references to 
section 6424(d)(2).
    1956--Subsecs. (b), (c). Act Apr. 2, 1956, inserted references to 
section 6420(e)(2).
    Act June 29, 1956, inserted references to section 6421(f)(2).

                         Change of Name

    ``United States magistrate judge'' and ``magistrate judge'' 
substituted for ``United States magistrate'' and ``magistrate'', 
respectively, wherever appearing in subsec. (b) pursuant to section 321 
of Pub. L. 101-650, set out as a note under section 631 of Title 28, 
Judiciary and Judicial Procedure. Previously, ``United States 
magistrate'' and ``magistrate'' substituted for ``United States 
commissioner'' and ``commissioner'', respectively, pursuant to Pub. L. 
90-578. See chapter 43 (Sec. 631 et seq.) of Title 28.


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-647 effective, except as otherwise 
provided, as if included in the provision of the Tax Reform Act of 1986, 
Pub. L. 99-514, to which such amendment relates, see section 1019(a) of 
Pub. L. 100-647, set out as a note under section 1 of this title.


                    Effective Date of 1986 Amendment

    Amendment by Pub. L. 99-514 applicable to gasoline removed (as 
defined in section 4082 of this title as amended by section 1703 of Pub. 
L. 99-514) after Dec. 31, 1987, see section 1703(h) of Pub. L. 99-514, 
set out as a note under section 4081 of this title.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 effective Aug. 1, 1984, see section 
911(e) of Pub. L. 98-369, set out as a note under section 6427 of this 
title.


                    Effective Date of 1983 Amendment

    Amendment by Pub. L. 97-424 applicable with respect to articles sold 
after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set out as a 
note under section 34 of this title.


                    Effective Date of 1980 Amendment

    Amendment by Pub. L. 96-223 effective Jan. 1, 1979, see section 
232(h)(2) of Pub. L. 96-223, set out as a note under section 6427 of 
this title.


                    Effective Date of 1978 Amendment

    Amendment by Pub. L. 95-599 effective Jan. 1, 1979, see section 
505(d) of Pub. L. 95-599, set out as a note under section 6427 of this 
title.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-530 effective Oct. 1, 1976, see section 1(d) 
of Pub. L. 94-530, set out as a note under section 4041 of this title.


                    Effective Date of 1970 Amendment

    Amendment by Pub. L. 91-258 effective July 1, 1970, see section 
211(a) of Pub. L. 91-258, set out as a note under section 4041 of this 
title.


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section 
701(a)(1), (2), of Pub. L. 89-44, set out as a note under section 4161 
of this title.


                    Effective Date of 1956 Amendment

    Amendment by act June 29, 1956, effective June 29, 1956, see section 
211 of act June 29, 1956, set out as a note under section 4041 of this 
title.

                  Section Referred to in Other Sections

    This section is referred to in sections 6038A, 6038C, 6048, 7210, 
7602, 7609, 7612 of this title.
