Internal Revenue Code · 26 U.S.C.
§ 7604. Enforcement of summons
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7604
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- June 21, 1965 by Pub. L. 89–44
- Last amended
- December 1, 1990 by Pub. L. 101–650
- Amendments
- 11 dated changes in the source credit
- Length
- 3 subsections · 487 words · about 2 min to read
- Cross-references
- cites 3; cited by 7 Code sections and 8 other regulations
- Regulations
- 1 issued under this section
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.
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.
For authority of district courts generally to enforce the provisions of this title, see section 7402.
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, § 4(i), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(d)(4), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(4), June 21, 1965, 79 Stat. 139; Pub. L. 90–578, title IV, § 402(b)(2), Oct. 17, 1968, 82 Stat. 1118; Pub. L. 91–258, title II, § 207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–530, § 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95–599, title V, § 505(c)(5), (6), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96–223, title II, § 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97–424, title V, § 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G), July 18, 1984, 98 Stat. 1007; Pub. L. 99–514, title XVII, § 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. L. 100–647, title I, § 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577; Pub. L. 101–650, title III, § 321, Dec. 1, 1990, 104 Stat. 5117.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 7604
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 3 other sections
- § 6420(e)(2) Gasoline used on farms
- § 7402 Jurisdiction of district courts
- § 7210 Failure to obey summons
Cited by 7 Code sections
- § 6038A(e)(1) Information with respect to certain foreign-owned corporations
- § 6038C(d)(1) Information with respect to foreign corporations engaged in U.S. business
- § 6048(b)(2)(B) Information with respect to certain foreign trusts
- § 7210 Failure to obey summons
- § 7602(d)(1) Examination of books and witnesses
- § 7609(b)(1) Special procedures for third-party summonses
- § 7612(a)(1) Special procedures for summonses for computer software
Cited in 8 regulations not issued under it
- § 1.6038A-5 Authorization of agent.
- § 1.6038A-6 Failure to furnish information.
- § 20.6001-1 Persons required to keep records and render statements.
- § 28.2801-5 Foreign trusts.
- § 301.6331-2 Procedures and restrictions on levies.
- § 301.7602-1 Examination of books and witnesses.
- § 301.7609-4 Right to intervene; right to institute a proceeding to quash.
- § 301.7609-5 Suspension of periods of limitations.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 101–650
- Amended by Pub. L. 100–647Parts changed in 1988: (b)
- Amended by Pub. L. 99–514Parts changed in 1986: (b)
- Amended by Pub. L. 98–369Parts changed in 1984: (b)
- Amended by Pub. L. 97–424Parts changed in 1983: (b)
- Amended by Pub. L. 96–223Parts changed in 1980: (b)
- Amended by Pub. L. 95–599Parts changed in 1978: (b) (c)(2)
- Amended by Pub. L. 94–530Parts changed in 1976: (b)
- Amended by Pub. L. 94–455
- Amended by Pub. L. 91–258Parts changed in 1970: (b)
- Amended by Pub. L. 90–578
- Enacted by Pub. L. 89–44Parts changed in 1965: (b)
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 78 DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
- Subchapter A Examination and Inspection
Nearby sections
- § 7601 Canvass of districts for taxable persons and objects
- § 7602 Examination of books and witnesses
- § 7603 Service of summons
- § 7604 Enforcement of summons
- § 7605 Time and place of examination
- § 7606 Entry of premises for examination of taxable objects
- § 7607 Repealed
- § 7608 Authority of internal revenue enforcement officers
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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 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.