Title 26 — Internal Revenue CodeRelease 119-73
§7604 Enforcement of summons
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter A— - Examination and Inspection › § 7604
Summary
Federal district courts can force a person who is summoned under the tax laws to appear, give testimony, or hand over books, papers, records, or other data. The court in the district where the person lives or is found has the power to do that. If a person summoned under sections 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 refuses to obey, the Secretary can ask a district judge or magistrate where the person lives or is found to issue an arrest order for contempt. The judge must hear the request, and if there is good proof, order arrest, hold a hearing, and make orders to enforce the summons and punish the refusal. For general court authority see section 7402 and for penalties see section 7210.
Full Legal Text
Title 26, §7604
Internal Revenue Code — Source: USLM XML via OLRC
(a)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)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)(1)For authority of district courts generally to enforce the provisions of this title, see section 7402.
(2)For penalties applicable to violation of section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602, see section 7210.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1988—Subsecs. (b), (c)(2). 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. Pub. L. 100–647, § 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, § 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, § 505(c)(5), substituted “6427(g)(2)” for “6427(f)(2)”. Subsec. (c)(2). Pub. L. 95–599, § 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).
Statutory Notes and Related Subsidiaries
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 (§ 631 et seq.) of Title 28.
Effective Date
of 1988 AmendmentAmendment 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 AmendmentAmendment 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 AmendmentAmendment 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 AmendmentAmendment 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 AmendmentAmendment 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 AmendmentAmendment 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 AmendmentAmendment 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 AmendmentAmendment 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 AmendmentAmendment 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 AmendmentAmendment 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7604
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73