Jurisdiction of the district court
(a) If any person is summoned under the internal revenue laws to appear, to testify, or to produce books, papers, records, or other data, the district court shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, records, or other data.
Enforcement
(b) Whenever any person summoned under section 1862 of this title neglects or refuses to obey such summons, or to produce books, papers, records, or other data, or to give testimony, as required, the Director may apply to the judge of the district court for an attachment against him as for a contempt. It shall be the duty of the judge to hear the application, and, if satisfactory proof is made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case; and upon such hearing the judge shall have power to make such order as he shall deem proper, not inconsistent with the law for the punishment of contempts, to enforce obedience to the requirements of the summons and to punish such person for his default or disobedience.