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U.S. Code as of:
01/19/04
Section 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.
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