[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR70.24]

[Page 940]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 70--PROCEDURE AND ADMINISTRATION--Table of Contents
 
        Subpart C--Discovery of Liability and Enforcement of Laws
 
Sec. 70.24  Enforcement of summonses.

    (a) In general. Whenever any person summoned under 26 U.S.C. 7602 
neglects or refuses to obey such summons, or to produce books, papers, 
records, or other data, or to give testimony, as required, application 
may be made to the judge of the district court or to a U.S. magistrate 
for the district within which the person so summoned resides or is found 
for an attachment against him as for a contempt.
    (b) Persons who may apply for an attachment. Appropriate ATF 
officers are authorized to apply for an attachment as provided in 
paragraph (a) of this section. The authority to apply for an attachment 
for the enforcement of a summons may not be redelegated.

(68A Stat. 902, as amended (26 U.S.C. 7604))

[T.D. ATF-6, 38 FR 32445, Nov. 26, 1973; 38 FR 33767, Dec. 7, 1973, as 
amended by T.D. ATF-450, 66 FR 29023, May 29, 3001]