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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES · Subchapter A— Crimes · § 7210

§ 7210. Failure to obey summons

724 words·~3 min read·/usc/title-26/section-7210

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Any person who, being duly summoned to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under sections 6420(e)(2), 6421(g)(2), 6427(j)(2), 7602, 7603, and 7604(b), neglects to appear or to produce such books, accounts, records, memoranda, or other papers, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both, together with costs of prosecution.
(Aug. 16, 1954, ch. 736, 68A Stat. 854; Apr. 2, 1956, ch. 160, § 4(h), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(d)(3), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(4), June 21, 1965, 79 Stat. 139; Pub. L. 91–258, title II, § 207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94–530, § 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95–599, title V, § 505(c)(5), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96–223, title II, § 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97–424, title V, § 515(b)(12), Jan. 6, 1983, 96 Stat. 2182;
Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G), July 18, 1984, 98 Stat. 1007; Pub. L. 99–514, title XVII, § 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. L. 100–647, title I, § 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577.)
Connections12 cite this · traces to 10
45 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 854
  • Apr. 2, 1956, ch. 160, § 4(h)
  • 70 Stat. 91
  • June 29, 1956, ch. 462
  • 70 Stat. 396
  • Pub. L. 89–44, title II, § 202(c)(4)
  • 79 Stat. 139
  • Pub. L. 91–258, title II, § 207(d)(9)
  • 84 Stat. 249
  • Pub. L. 94–530, § 1(c)(6)
  • 90 Stat. 2488
  • Pub. L. 95–599, title V, § 505(c)(5)
  • 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)
  • 102 Stat. 3576
  • Pub. L. 100–647, § 1017(c)(12)
  • Pub. L. 99–514, § 1703(e)(2)(G)
  • Pub. L. 100–647, § 1017(c)(9)
  • Pub. L. 99–514
  • Pub. L. 98–369
  • Pub. L. 97–424
  • Pub. L. 96–223
  • Pub. L. 95–599
  • Pub. L. 94–530
  • Pub. L. 91–258
  • Pub. L. 89–44
  • Pub. L. 100–647
  • section 1019(a) of Pub. L. 100–647
  • section 1703 of Pub. L. 99–514
  • section 1703(h) of Pub. L. 99–514
  • section 911(e) of Pub. L. 98–369
+ 5 more
Citation graph
cites case law
§ 7210
Failure to obey summons
Stat.×6
IRM×5
Fed. Reg.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 854
ActApr. 2, 1956, ch. 160, § 4(h)
Cites 55 · showing 12Cited by 12 across 3 sources
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