{"data":{"id":"us/26-u.s.c.-7210","jurisdiction":"us","citation":"26 U.S.C. § 7210","heading":"Failure to obey summons","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"9d0bd2b3ea3777fc752ed5ec424c604770c432230ff274002ec617238f6f6a2d","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7209","next":"us/26-u.s.c.-7211"},"notice":"GroundRules: Original legal text. Not legal advice."}