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U.S. Code as of:
01/19/04
Section 969. Contempt proceedings
In case of contumacy by, or refusal to obey a subpena issued to,
any person, the Secretary of the Treasury may invoke the aid of any
court of the United States within the jurisdiction of which the
investigation is carried on or of which the subpenaed person is an
inhabitant, carries on business or may be found, to compel
compliance with the subpena of the Secretary of the Treasury. The
court may issue an order requiring the subpenaed person to appear
before the Secretary of the Treasury there to produce records, if
so ordered, or to give testimony touching the matter under
investigation. Any failure to obey the order of the court may be
punished by the court as a contempt thereof. All process in any
such case may be served in the judicial district whereof the
subpenaed person is an inhabitant or wherever he may be found.
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