Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 7210: Failure to obey summons

Misdemeanor

What this law says, in plain English

A person who is summoned to testify or produce documents for tax purposes and fails to appear or produce those materials may be fined up to $1,000, imprisoned up to one year, or both.

Read the full statutory text

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.

Verify at the official source: Federal legislative text

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.