# 26 CFR § 301.7604-1: Enforcement of summons

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7604-1

## Section

- **Citation:** 26 CFR § 301.7604-1
- **Heading:** Enforcement of summons
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURE AND ADMINISTRATION > PART 301—PROCEDURE AND ADMINISTRATION > Discovery of Liability and Enforcement of Title > Examination and Inspection

## Text

(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 § 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]

## Nearby sections

- [26 CFR § 301.7601-1 § 301.7601-1 Canvass of districts for taxable persons and objects.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7601-1.md)
- [26 CFR § 301.7602-1 § 301.7602-1 Examination of books and witnesses.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7602-1.md)
- [26 CFR § 301.7602-2 § 301.7602-2 Third party contacts.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7602-2.md)
- [26 CFR § 301.7603-1 § 301.7603-1 Service of summons.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7603-1.md)
- [26 CFR § 301.7603-2 § 301.7603-2 Third-party recordkeepers.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7603-2.md)
- [26 CFR § 301.7604-1 § 301.7604-1 Enforcement of summons.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7604-1.md)
- [26 CFR § 301.7605-1 § 301.7605-1 Time and place of examination.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7605-1.md)
- [26 CFR § 301.7606-1 § 301.7606-1 Entry of premises for examination of taxable objects.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7606-1.md)
- [26 CFR § 301.7609-1 § 301.7609-1 Special procedures for third-party summonses.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7609-1.md)
- [26 CFR § 301.7609-2 § 301.7609-2 Notification of persons identified in third-party summonses.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7609-2.md)
- [26 CFR § 301.7609-3 § 301.7609-3 Duty of and protection for the summoned party.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7609-3.md)
- [26 CFR § 301.7609-4 § 301.7609-4 Right to intervene; right to institute a proceeding to quash.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7609-4.md)
- [26 CFR § 301.7609-5 § 301.7609-5 Suspension of periods of limitations.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7609-5.md)
- [26 CFR § 301.7610-1 § 301.7610-1 Fees and costs for witnesses.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7610-1.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7604-1. Check the current official text before relying on it. Not legal advice.