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comparing jurisdiction conferred by IRC sections 7402(b) and 7604(a) LINE-BY-LINE

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  • Supreme Law Firm
    Date: Sun, 6 May 2007 12:35:32 -0700 From: Paul Andrew Mitchell Subject: comparing jurisdiction conferred by IRC sections 7402(b)
    Message 1 of 1 , May 6, 2007
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      Date: Sun, 6 May 2007 12:35:32 -0700
      From: "Paul Andrew Mitchell" <supremelawfirm@...>
      Subject:
      comparing jurisdiction conferred by IRC sections 7402(b) and 7604(a) LINE-BY-LINE


       
      TITLE 26 > Subtitle F > CHAPTER 76 > Subchapter A > § 7402
       
      § 7402. Jurisdiction of district courts
       
      (b) To enforce summons
       
      If any person is summoned under the internal revenue laws
      to appear, to testify, or to produce books, papers, or other data,
      the district court of the United States for the district
      in which such person resides or may be found
      shall have jurisdiction by appropriate process
      to compel such attendance, testimony, or production of books, papers, or other data.
       
       
       
      TITLE 26 > Subtitle F > CHAPTER 78 > Subchapter A > § 7604
       
      § 7604. Enforcement of summons
       
      (a) Jurisdiction of district court
       
      If any person is summoned under the internal revenue laws
      to appear, to testify, or to produce books, papers, records, or other data,
      the United States district court for the district
      in which such person resides or is found
      shall have jurisdiction by appropriate process
      to compel such attendance, testimony, or production of books, papers, records, or other data.
       
       
      Now, weave the corresponding lines from each statute,
      as follows:
       
      7402: If any person is summoned under the internal revenue laws
      7604: If any person is summoned under the internal revenue laws
       
      7402: to appear, to testify, or to produce books, papers,          or other data,
      7604: to appear, to testify, or to produce books, papers, records, or other data,
       
      7402: the district court of the United States for the district
      7604: the United States district court         for the district
       
      7402: in which such person resides or may be found
      7604: in which such person resides or     is found
       
      7402: shall have jurisdiction by appropriate process
      7604: shall have jurisdiction by appropriate process
       
      7402: to compel such attendance, testimony, or production
      7604: to compel such attendance, testimony, or production
       
      7402: of books, papers,          or other data.
      7604: of books, papers, records, or other data.

       
      The two subsections of these two statutes are almost verbatim word-for-word,
      with the sole exceptions of the two different courts, and the addition of "records" to 7604.
       

      --
      Sincerely yours,
      /s/ Paul Andrew Mitchell, B.A., M.S.
      Private Attorney General, Criminal Investigator and
      Federal Witness:  18 U.S.C. 1510, 1512-13, 1964(a)
      http://www.supremelaw.org/decs/agency/private.attorney.general.htm
      http://www.supremelaw.org/index.htm
      http://www.supremelaw.org/support.policy.htm
      http://www.supremelaw.org/guidelines.htm

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