Summons enforcement proceedings are summary in nature and are usually
commenced by filing a petition, supported by a declaration of the
examining/investigating agent, and a proposed order to show cause why the summons
should not be enforced. The court's order should be under the seal of the court
and signed by the clerk, as provided by 28 U.S.C. § 1691, in order to ensure
that the proceeding is not void.
While a summons enforcement proceeding could also be commenced by means
of an attachment under 26 U.S.C. § 7604(b) of the summoned person, that
procedure is reserved for aggravated situations in view of the holding in
Reisman v. Caplin , 375 U.S. 440 (1964), and should not be utilized
without receiving the prior written authorization of the Chief of the appropriate
Civil Trial Section.