# 27 C.F.R. § 70.24 (2026): Enforcement of summonses

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_24

## Section

- **Citation:** 27 C.F.R. § 70.24 (2026)
- **Heading:** Enforcement of summonses
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 70: PROCEDURE AND ADMINISTRATION / Subpart C: Discovery of Liability and Enforcement of Laws / § 70.24: § 70.24   Enforcement of summonses.

## Text

(a)
In general.
Whenever any person summoned under 26 U.S.C. 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. magistrate 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.
Appropriate TTB officers are authorized to apply for an attachment as provided in paragraph (a) of this section. The authority to apply for an attachment for the enforcement of a summons may not be redelegated.
(68A Stat. 902, as amended (26 U.S.C. 7604))
[T.D. ATF-6, 38 FR 32445, Nov. 26, 1973; 38 FR 33767, Dec. 7, 1973, as amended by T.D. ATF-450, 66 FR 29023, May 29, 2001]

## Nearby sections

- [27 C.F.R. § 70.21 (2026) § 70.21   Canvass for taxable persons and objects.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_21.md)
- [27 C.F.R. § 70.22 (2026) § 70.22   Examination of books and witnesses.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_22.md)
- [27 C.F.R. § 70.23 (2026) § 70.23   Service of summonses.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_23.md)
- [27 C.F.R. § 70.24 (2026) § 70.24   Enforcement of summonses.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_24.md)
- [27 C.F.R. § 70.25 (2026) § 70.25   Special procedures for third-party summonses.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_25.md)
- [27 C.F.R. § 70.26 (2026) § 70.26   Third-party recordkeepers.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_26.md)
- [27 C.F.R. § 70.27 (2026) § 70.27   Right to intervene; right to institute a proceeding to quash.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_27.md)
- [27 C.F.R. § 70.28 (2026) § 70.28   Summonses excepted from 26 U.S.C. 7609 procedures.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_28.md)
- [27 C.F.R. § 70.29 (2026) § 70.29   Suspension of statutes of limitations.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_29.md)
- [27 C.F.R. § 70.30 (2026) § 70.30   Time and place of examination.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_30.md)
- [27 C.F.R. § 70.31 (2026) § 70.31   Entry of premises for examination of taxable objects.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_31.md)
- [27 C.F.R. § 70.32 (2026) § 70.32   Examination of records and objects.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_32.md)
- [27 C.F.R. § 70.33 (2026) § 70.33   Authority of enforcement officers of the Bureau.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_33.md)
- [27 C.F.R. § 70.34 (2026) § 70.34   Listing by appropriate TTB officers of taxable objects owned by nonresidents.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_34.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_24. Check the current official text before relying on it. Not legal advice.