§ 7403. Action to enforce lien or to subject property to payment of tax
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(a)Filing In any case where there has been a refusal or neglect to pay any tax, or to discharge any liability in respect thereof, whether or not levy has been made, the Attorney General or his delegate, at the request of the Secretary, may direct a civil action to be filed in a district court of the United States to enforce the lien of the United States under this title with respect to such tax or liability or to subject any property, of whatever nature, of the delinquent, or in which he has any right, title, or interest, to the payment of such tax or liability. For purposes of the preceding sentence, any acceleration of payment under section 6166(g) shall be treated as a neglect to pay tax.
(b)Parties All persons having liens upon or claiming any interest in the property involved in such action shall be made parties thereto.
(c)Adjudication and decree The court shall, after the parties have been duly notified of the action, proceed to adjudicate all matters involved therein and finally determine the merits of all claims to and liens upon the property, and, in all cases where a claim or interest of the United States therein is established, may decree a sale of such property, by the proper officer of the court, and a distribution of the proceeds of such sale according to the findings of the court in respect to the interests of the parties and of the United States. If the property is sold to satisfy a first lien held by the United States, the United States may bid at the sale such sum, not exceeding the amount of such lien with expenses of sale, as the Secretary directs.
(d)Receivership In any such proceeding, at the instance of the United States, the court may appoint a receiver to enforce the lien, or, upon certification by the Secretary during the pendency of such proceedings that it is in the public interest, may appoint a receiver with all the powers of a receiver in equity.
(Aug. 16, 1954, ch. 736, 68A Stat. 874; Pub. L. 89–719, title I, § 107(b), Nov. 2, 1966, 80 Stat. 1140; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), title XX, § 2004(f)(2), Oct. 4, 1976, 90 Stat. 1834, 1872; Pub. L. 97–34, title IV, § 422(e)(8), Aug. 13, 1981, 95 Stat. 316.)
Connections5 cite this · traces to 2
Cited by 5 sections
IRM
statutes-at-large
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
13 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 874
- Pub. L. 89–719, title I, § 107(b)
- 80 Stat. 1140
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 97–34, title IV, § 422(e)(8)
- 95 Stat. 316
- Pub. L. 97–34
- Pub. L. 94–455
- Pub. L. 94–455, § 1906(b)(13)(A)
- Pub. L. 89–719
- section 422(f)(1) of Pub. L. 97–34
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§ 7403
Action to enforce lien or to subject property to payment of tax
IRM×2
Stat.×2
C.F.R.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 874
Pub. L.Pub. L. 89–719, title I, § 107(b)
Stat.80 Stat. 1140
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Cites 15 · showing 7Cited by 5 across 3 sources