; or (ii) as an advisor with respect to the exercise of the constitutional or legal powers of the office. (2) Dispute procedures (A) In general Disputes concerning a subpoena issued under paragraph (1) may be resolved in accordance with subparagraphs (B) and (C). (B) Submission to Board If the person or entity subpoenaed refuses on the basis of relevance or privilege or other objection, to testify in response to a question or to produce records in response to a request for production of records, then the objection shall be submitted to the Board for review. The Board may modify the requests contained in the subpoena or may authorize the General Counsel to apply, in the name of the Office, to the appropriate district court of the United States for an order requiring the person or entity to appear before the General Counsel to give testimony or produce records. (C) Application to district court The application to the court shall be made under seal and made within the judicial district where the person or entity is found, resides, or transacts business. Any failure to obey an order of the district court issued pursuant to this paragraph may be held by such court to be a civil contempt of court. (D) Process Process in an action or contempt proceeding pursuant to this paragraph may be served in any judicial district in which the person or entity refusing or failing to comply, or threatening to refuse or not to comply, is found, resides, or transacts business. Subpoenas for witnesses who are required to attend such an action or proceeding may run into any other district. (c) Report