Yes, what is the real world consequences if the IRS Commissioner is held in contempt of court? What if he won’t even show up in court for such a hearing? The judge and what army?
Wanna guess who ends up with a better pension than you or me?
>> What if he won’t even show up in court for such a hearing? <<
The judge could order the U. S. Marshals Service to pick him up and hold him in custody until the problem is solved to the judge’s satisfaction, or until the case is settled or dismissed. It’s called a “civil contempt” remedy. But whether the marshals would follow the judge’s instructions might be an open question, especially if the Attorney General should issue some kind of countermanding order.
Then the court issues a bench warrant for his arrest.