Summons enforcement manual the tax divisions summons enforcement manual is posted in the department of justice foia eloectronic reading room at http wwwjusticegov tax foia library updated october 2011 cited in usam 6 1130 26 order for entry to effect levy up 28. Section 7609c defines the types of summonses that can be challenged under 7609b2 and expressly excepts certain summonses section 7609b2 does not apply to any summons served on the person with respect to whom the summons is issued 7609c2a exhibit 7 page 5 issued in aid of collection. A summons is enforceable against individuals or entities who possess or control the summoned documents and fall within the jurisdiction of us district court the us district court for the district in which the person resides or is found has jurisdiction to compel the person to appear testify or produce the records irc 7604 a. Online pdf summons enforcement manual civil enforcement of summons irc 7604 provides for the civil enforcement of a summons under irc 7604b enforcement action may be initiated by applying for an attachment for an arrest against a person who has failed to obey a summons to a district judge or magistrate judge summons. Summons enforcement manual pursuant to a summons may be criminally prosecuted under irc 7210 the government must be able to prove that 25510 enforcement of summons internal revenue service summons enforcement manual by department of justice author isbn 13 978 1503036185 isbn 10 1503036189 summons enforcement