§7210 — Failure to obey summons

3 cases·1 overruled·2 cited

Statute Text — 26 U.S.C. §7210

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.

3 Citing Cases

Baine P. & Mildred C. Kerr, Donors, Petitioner 113 T.C. No. 30 · 1999

3209, section 7210(a), included new section 2704, which provided in pertinent part as follows: Treatment of Certain Restrictions and Lapsing Rights.–- For purposes of this subtitle, the value of any property shall be determined–- (1) without regard to any restriction other than a restriction which by its terms will never lapse * * * The broad language of

Kerr v. Commissioner 113 T.C. 449 · 1999

3209, section 7210(a), included new section 2704, which provided in pertinent part as follows: Treatment of Certain Restrictions and Lapsing Rights.— For purposes of this subtitle, the value of any property shall be determined— (1) without regard to any restriction other than a restriction which by its terms will never lapse * * * The broad language of t

Robert L. Schulz v. Internal Revenue Service and Anthony Roundtree 413 F.3d 297 · Cir.