26 U.S.C. § 7401

U.S.C. Title 26 - INTERNAL REVENUE CODE
26 U.S.C.

United States Code, 2021 Edition

Title 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 76 - JUDICIAL PROCEEDINGS

Subchapter A - Civil Actions by the United States

Sec. 7401 - Authorization

From the U.S. Government Publishing Office, www.gpo.gov

§7401. Authorization

No civil action for the collection or recovery of taxes, or of any fine, penalty, or forfeiture, shall be commenced unless the Secretary authorizes or sanctions the proceedings and the Attorney General or his delegate directs that the action be commenced.

(Aug. 16, 1954, ch. 736, 68A Stat. 873; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Official source