26Title 26The US tax code, read & explained

26 U.S.C. § 7210

§ 7210. Failure to obey summons

77 words · amended 9 times · cited by 1 other sections

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed November 10, 1988 by the Technical and Miscellaneous Revenue Act of 1988.

Every change, newest first (12)
  1. November 10, 1988Technical and Miscellaneous Revenue Act of 1988
  2. October 22, 1986Tax Reform Act of 1986
  3. July 18, 1984Deficit Reduction Act of 1984
  4. January 6, 1983Public Law 97-424
  5. April 2, 1980Public Law 96-223
  6. November 6, 1978Public Law 95-599
  7. October 17, 1976Public Law 94-530
  8. May 21, 1970Public Law 91-258
  9. June 21, 1965Public Law 89-44
  10. June 29, 1956Internal Revenue Code of 1954 (original text)
  11. April 2, 1956Internal Revenue Code of 1954 (original text)
  12. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

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.