Editing Summons (section)

===Administrative summons===
One example of an administrative summons is found in the tax law of the United States. The [[Internal Revenue Code]] authorizes the U.S. [[Internal Revenue Service]] (IRS) to issue a summons for a taxpayer—or any person having custody of books of account relating to a business of a taxpayer—to appear before the U.S. Secretary of the Treasury or his delegate (generally, this means the IRS employee who issued the summons) at the time and place named in the summons.<ref>The summons is generally executed on IRS Form 2039, Summons.</ref> The person summoned may be required to produce books, papers, records, or other data, and to give testimony under oath before an IRS employee.<ref>{{uscsub|26|7602|a}}.</ref>

The IRS is also empowered to issue the section 7602 summons for the purpose of "inquiring into any offense connected with the administration or enforcement of the internal revenue laws".<ref>{{uscsub|26|7602|b}}.</ref>

The summons may be enforced by a court order,<ref>{{usc|26|7604}}. For background, see ''Schulz v. Internal Revenue Service'', 395 [[Federal Reporter|F.3d]] 463, 2005-1 U.S. Tax Cas. ([[CCH (company)|CCH]]) ¶ 50,165 (2d Cir. 2005) (''per curiam'').</ref> and the law provides a criminal penalty of up to one year in prison or a fine, or both, for failure to obey the summons,<ref>{{usc|26|7210}}.</ref> except that the person summoned may, to the extent applicable, assert a [[Fifth Amendment to the United States Constitution|privilege against self incrimination]] or other evidentiary privileges, if applicable.

In the U.S. immigration court system, a "Notice to Appear" is an administrative summons ordering a respondent to appear before an immigration court for [[removal proceedings]].