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. 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. 3463 summons enforcement actions manual transmittal august 11 2014 purpose 1 this transmits revised ccdm 3463 summons enforcement actions material changes 1 this section is revised by adding new subsections 346341 through 3463413 to incorporate information regarding the first amendment as a defense to summonses and injunctions 2 ccdm 346341 provides an overview of . 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