[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7604-1]

[Page 581]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
             Discovery of Liability and Enforcement of Title
 
Sec. 301.7604-1  Enforcement of summons.

    (a) In general. Whenever any person summoned under section 
6420(e)(2), 6421(f)(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, application may be made to the judge of the 
district court or to a U.S. commissioner for the district within which 
the person so summoned resides or is found for an attachment against him 
as for a contempt.
    (b) Persons who may apply for an attachment. The officers and 
employees of the Internal Revenue Service whom the Commissioner has 
designated to carry out the authority given him by Sec. 301.7602-1(b) 
to issue a summons are authorized to apply for an attachment as provided 
in paragraph (a) of this section.

[32 FR 15241, Nov. 3, 1967, as amended by T.D. 7297, 38 FR 34803, Dec. 
19, 1973]