INFORMATION AND RETURNS 439 papers, records, or memoranda bearing upon such liability, and may require the attendance of the transferor or transferee, or of any officer or employee of such person, or the attendance of any other person having knowledge in the premises, and may take his testimony with reference to the matter, with power to administer oaths to such person or persons. SEC. 3615. SUMMONS FROM COLLECTOR TO PRODUCE BOOKS AND GIVE TESTIMONY. (a) GENERAL AUTHORITY. - - It shall be lawful for the collector, sub- ject to the provisions of this section to summon any person to appear before him and produce books at a time and place named in the sum- mons, and to give testimony or answer interrogatories, under oath, respecting any objects or income liable to tax or the returns thereof. The collector may summon any person residing or found within the State or Territory in which his district lies; and when the person intended to be summoned does not reside and can not be found within such State or Territory, he may enter any collection district where such person may be found and there make the examination herein authorized. And to this end he may there exercise all the authority which he might lawfully exercise in the district for which he was commissioned. (b) ACTS CREATING LIABIITYS. -Such summons may be issued- (1) REFUSAL OR NEGLECT TO COMPLY WITH NOTICE REQUIRING RE- TuRN.-If any person, on being notified or required as provided in section 3611, shall refuse or neglect to render such list or return within the time required, or (2) FAILURE TO RENDER RETURN ON TIME.- Whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or (3) ERRONEOUS, FALSE, oR FRAUDULENT RETURN.- Whenever any person who is required to deliver a monthly or other return of objects subject to tax delivers any return which, in the opinion of the collector, is erroneous, false, or fraudulent, or contains any undervaluation or understatement, or (4) REFUSAL TO PERMIT EXAMINATION OF nooKS.- Whenever any person who is required to deliver a monthly or other return of objects subject to tax refuses to allow any regularly authorized Government officer to examine his books. (c) PERSONS LIABLE.- Such summons may be issued to- (1) PERSONS MENTIONED IN SUBSECTION (b).- Any person men- tioned in subsection (b), or (2) PERSONS HAVING BOOKS.- Any other person having posses- sion, custody, or care of books of account containing entries relat- ing to the business of any person mentioned in subsection (b), or (3) OTHER PERSONS.-Any other person the collector may deem proper. (d) SERVICE.- Such summons shall in all cases be served by a deputy collector of the district where the person to whom it is directed may be found, by an attested copy delivered to such person in hand, or left at his last and usual place of abode, allowing such person one day for each twenty-five miles he may be required to travel, computed from the place of service to the place of examination; and the cer- tificate of service signed by such deputy shall be evidence of the facts it states on the hearing of an application for an attachment. When the summons requires the production of books, it shall be sufficient if such books are described with reasonable certainty. (e) ENFoRcEMENT.-W henever any person summoned under this section neglects or refuses to obey such summons, or to give testi- mony, or to answer interrogatories as required, the collector may ap- ply to the judge of the district court or to a United States commis- sioner for the district within which the person so summoned resides
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