Page:United States Statutes at Large Volume 68A.djvu/942

 902

INTERNAL REVENUE CODE OF 1954

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(3) To take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry. SEC. 7603. SERVICE OF' SUMMONS. A summons issued under section 7602 shall be served by the Secretary or his delegate, by an attested copy delivered in hand to the person to whom it is directed, or left a t his last and usual place of abode; and the certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records, or other data, it shall be sufficient if such books, papers, records, or other data are described with reasonable certainty. SEC. 7604. ENFORCEMENT OF SUMMONS. (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 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 or his delegate may apply to the judge of the district court or to a United States commissioner for the district within which the person so summoned resides or is found for an attachment against him as for a contempt. I t shall be the duty of the judge or commissioner 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 commissioner 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 R E F E R E N C E S. — (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 7602, see section 7210. SEC. 7605. TIME AND PLACE OF EXAMINATION. (a) T I M E AND P L A C E. — The time and place of examination pursuant to the provisions of section 7602 shall be such time and place as may be fixed by the Secretary or his delegate and as are reasonable under the circumstances. In the case of a summons under authority of paragraph (2) of section 7602 the date fixed for appearance before the Secretary or his delegate shall not be less than 10 days from the date of the summons. (b)

RESTRICTIONS ON EXAMINATION OF T A X P A Y E R. — N o taxpayer

shall be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer's books of account shall be made for § 7602(3)

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