§ 7401. Authorization
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/usc/title-26/section-7401A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.)
Connections4 cite this
5 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 873
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 94–455
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§ 7401
Authorization
IRM×2
C.F.R.×1
Stat.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 873
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 94–455
Cites 5Cited by 4 across 3 sources