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119th Congress

Title 26 — Internal Revenue Code

Chapter 78 — Discovery of Liability and Enforcement of Title

§ 7604. Enforcement of summons

Statutory text

(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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Aug. 16, 1954, ch. 736, 68A Stat. 902 · 68A Stat. 902

    Enacted · 26 U.S.C. § 7604

    Aug. 16, 1954, ch. 736, 68A Stat. 902

    Source evidence

    Code source credit
    Aug. 16, 1954, ch. 736, 68A Stat. 902

  2. Public Law not identified

    Inserted · 26 U.S.C. § 7604(b); 26 U.S.C. § 7604(c)

    Subsecs. (b), (c). Act Apr. 2, 1956, inserted references to section 6420(e)(2)

    Unresolved: No Public Law or Statutes at Large citation in the Code source.

    Source evidence

    Code amendment note
    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).

  3. Excise Tax Reduction Act of 1965

    Pub. L. 89–44 title II § 202(c)(4) · 79 Stat. 136

    Inserted · 26 U.S.C. § 7604(b); 26 U.S.C. § 7604(c)

    Pub. L. 89–44 inserted references to section 6424(d)(2)

    Source evidence

    Code amendment note
    Subsecs. (b), (c). Pub. L. 89–44 inserted references to section 6424(d)(2).

    Enacted provision · exact public law section
    (4) Sections 7210, 7603, and 7604, and the first sentence of section 7605(a), are each amended by inserting “6424(d)(2),” 68A Stat. 854, 70 Stat. 91, 396. after “6421(f)(2),”. The second sentence of section 7605(a) is amended by striking out “or 6421(f)(2),” and inserting in lieu thereof “, 6421(f)(2), or 6424(d)(2),”.

  4. Airport and Airway Revenue Act of 1970

    Pub. L. 91–258 title II § 207(d)(9) · 84 Stat. 219

    Inserted · 26 U.S.C. § 7604(b); 26 U.S.C. § 7604(c)

    Pub. L. 91–258 inserted references to section 6427(e)(2)

    Source evidence

    Code amendment note
    Subsecs. (b), (c). Pub. L. 91–258 inserted references to section 6427(e)(2).

    Enacted provision · exact public law section
    SEC. 207. PAYMENTS WITH RESPECT TO CERTAIN USES OF GASOLINE AND SPECIAL FUELS. (a) Payments With Respect to Certain Nontaxable Uses of Fuels.— Subchapter B of chapter 65 (relating to rules of special Ante, p. 245. application) is amended by adding after section 6426 (as added by section 406 (e) of this title) the following new section:

  5. Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

    Struck · 26 U.S.C. § 7604(b)

    Pub. L. 94–455 struck out “or his delegate” after “Secretary”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

    Enacted provision · exact public law section
    (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

  6. Pub. L. 94–530 § 1(c)(6) · 90 Stat. 2487

    Substituted · 26 U.S.C. § 7604(b)

    Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)”.

    Enacted provision · exact public law section
    (1) Subsections (a)(4) and (c) of section 39 of such Code are 26 USC 39. each amended by striking out “6427 (f)” and inserting in lieu thereof “6427(g)”.

  7. Highway Revenue Act of 1978

    Pub. L. 95–599 § 505(c)(5) · 92 Stat. 2689

    Substituted · 26 U.S.C. § 7604(b)

    Pub. L. 95–599, § 505(c)(5), substituted “6427(g)(2)” for “6427(f)(2)”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 95–599, § 505(c)(5), substituted “6427(g)(2)” for “6427(f)(2)”.

    Enacted provision · exact public law section
    (5) Sections 7210, 7603, 7604(b), and 7605(a) of such Code 26 USC 7210, 7603, 7604, 7605. are each amended by striking out “6427(f)(2)” each place it appears and inserting in lieu thereof “6427(g)(2)”.

  8. Highway Revenue Act of 1978

    Pub. L. 95–599 § 505(c)(6) · 92 Stat. 2689

    Substituted · 26 U.S.C. § 7604(c)(2)

    Pub. L. 95–599, § 505(c)(6), substituted “6427(g)(2)” for “6427(e)(2)”

    Source evidence

    Code amendment note
    Subsec. (c)(2). Pub. L. 95–599, § 505(c)(6), substituted “6427(g)(2)” for “6427(e)(2)”.

    Enacted provision · exact public law section
    (6) Sections 7604(c)(2), 7609(c)(1), and 7610(c) of such Code 26 USC 7609, 7610. are each amended by striking out “6427(e)(2)” and inserting in lieu thereof “6427(g)(2)”.

  9. Pub. L. 96–223 title II § 232(d)(4)(E) · 94 Stat. 229

    Substituted · 26 U.S.C. § 7604(b); 26 U.S.C. § 7604(c)(2)

    Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”

    Source evidence

    Code amendment note
    Subsecs. (b), (c)(2). Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”.

    Enacted provision · exact public law section
    (E) Sections 7210, 7603, 7604(b), 7604(c)(2), 7605(a), 26 USC 7210, 7603, 7604, 7605, 7609, 7610. 7609(c)(1), and 7610(c) are each amended by striking out “6427(g)(2)” each place it appears and inserting in lieu thereof “6427(h)(2)”.

  10. Surface Transportation Assistance Act of 1982

    Pub. L. 97–424 title V § 515(b)(12) · 96 Stat. 2097

    Struck · 26 U.S.C. § 7604(b); 26 U.S.C. § 7604(c)(2)

    Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”

    Source evidence

    Code amendment note
    Subsecs. (b), (c)(2). Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”.

    Enacted provision · exact public law section
    (12) 26 USC 7210, 7603–7605, 7609, 7610. Sections 7210, 7603, 7604, 7605, 7609(c)(1), and 7610(c) are each amended by striking out “6424(d)(2),” each place it appears.

  11. Tax Reform Act of 1984

    Pub. L. 98–369 div. A title IX § 911(d)(2)(G) · 98 Stat. 494

    Substituted · 26 U.S.C. § 7604(b); 26 U.S.C. § 7604(c)(2)

    Pub. L. 98–369 substituted “6427(i)(2)” for “6427(h)(2)”

    Source evidence

    Code amendment note
    Subsecs. (b), (c)(2). Pub. L. 98–369 substituted “6427(i)(2)” for “6427(h)(2)”.

    Enacted provision · exact public law section
    (G) Sections 7210, 7603, 7604(b), 7604(c)(2), 7605(a), 26 USC 7210, 7603–7605, 7609, 7616. 7609(c)(1), and 7610(c) are each amended by striking out “6427(h)(2)” each place it appears and inserting in lieu thereof “6427(i)(2)”.

  12. Tax Reform Act of 1986

    Pub. L. 99–514 title XVII § 1703(e)(2)(G) · 100 Stat. 2085

    1. Amended · 26 U.S.C. § 7604(b); 26 U.S.C. § 7604(c)(2)

      Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12)

    2. Substituted · 26 U.S.C. § 7604(b); 26 U.S.C. § 7604(c)(2)

      Pub. L. 99–514, as substituted “6427(j)(2)” for “6427(i)(2)”

    Source evidence

    Code amendment note
    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)”.

    Enacted provision · exact public law section
    (G) Sections 7210, 7603, 7604(b), 7604(c)(2), 7605(a), 7609(c)(1), and 7610(c) are amended by striking out “section 6427(i)(2)” and inserting in lieu thereof “section 6427(j)(2)”.

    Effective date note
    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.

  13. Technical and Miscellaneous Revenue Act of 1988

    Pub. L. 100–647 § 1017(c)(12) · 102 Stat. 3342

    Changed · 26 U.S.C. § 7604(b); 26 U.S.C. § 7604(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

    Source evidence

    Code amendment note
    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.

    Enacted provision · exact public law section
    (12) Subparagraph (G) of section 1703(e)(2) of the Reform Act 100 Stat. 2774. is amended by striking out all that follows “are amended” and inserting in lieu thereof by striking out ‘6427(i)(2)’ and inserting in lieu thereof “6427(j)2j.”

    Effective date note
    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.

  14. Technical and Miscellaneous Revenue Act of 1988

    Pub. L. 100–647 § 1017(c)(9) · 102 Stat. 3342

    Substituted · 26 U.S.C. § 7604(b); 26 U.S.C. § 7604(c)(2)

    Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”.

    Enacted provision · exact public law section
    (9) Sections 7210, 7603, 7604(b), 7604(c)(2), 7605(a), 7609(c)(1), and 7610(c) of the 1986 Code are each amended by striking out “6421(f)(2)” and inserting in lieu thereof “6421(g)(2)”.

    Effective date note
    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.

13 of 15 references resolved to an enrolled provision · 1 partial · 1 unresolved

Editorial Notes

Amendments1956–1988 · 10 rounds

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 , inserted references to section 6420(e)(2).

Act , 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 , 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 , 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 , 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 , 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 , 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 , 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 , 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 , 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 , effective , see section 211 of act , set out as a note under section 4041 of this title.

Credits

1954–1990 · 15 acts
  1. 1954Aug. 16, 1954, ch. 736, 68A Stat. 902
  2. 1956Apr. 2, 1956, ch. 160, § 4(i), 70 Stat. 91
  3. 1956June 29, 1956, ch. 462, title II, § 208(d)(4), 70 Stat. 396
  4. 1965Pub. L. 89–44, title II, § 202(c)(4), , 79 Stat. 139
  5. 1968Pub. L. 90–578, title IV, § 402(b)(2), , 82 Stat. 1118
  6. 1970Pub. L. 91–258, title II, § 207(d)(9), , 84 Stat. 249
  7. 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834
  8. 1976Pub. L. 94–530, § 1(c)(6), , 90 Stat. 2488
  9. 1978Pub. L. 95–599, title V, § 505(c)(5), (6), , 92 Stat. 2760
  10. 1980Pub. L. 96–223, title II, § 232(d)(4)(E), , 94 Stat. 278
  11. 1983Pub. L. 97–424, title V, § 515(b)(12), , 96 Stat. 2182
  12. 1984Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G), , 98 Stat. 1007
  13. 1986Pub. L. 99–514, title XVII, § 1703(e)(2)(G), , 100 Stat. 2778
  14. 1988Pub. L. 100–647, title I, § 1017(c)(9), (12), , 102 Stat. 3576, 3577
  15. 1990Pub. L. 101–650, title III, § 321, , 104 Stat. 5117.
Show as published

(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), , 79 Stat. 139; Pub. L. 90–578, title IV, § 402(b)(2), , 82 Stat. 1118; Pub. L. 91–258, title II, § 207(d)(9), , 84 Stat. 249; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834; Pub. L. 94–530, § 1(c)(6), , 90 Stat. 2488; Pub. L. 95–599, title V, § 505(c)(5), (6), , 92 Stat. 2760; Pub. L. 96–223, title II, § 232(d)(4)(E), , 94 Stat. 278; Pub. L. 97–424, title V, § 515(b)(12), , 96 Stat. 2182; Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G), , 98 Stat. 1007; Pub. L. 99–514, title XVII, § 1703(e)(2)(G), , 100 Stat. 2778; Pub. L. 100–647, title I, § 1017(c)(9), (12), , 102 Stat. 3576, 3577; Pub. L. 101–650, title III, § 321, , 104 Stat. 5117.)

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USLM identifier /us/usc/t26/s7604