26 U.S.C. § 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.
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Nearby sections (25 sections)
- 7322 · Delivery of seized personal property to United States marshal
- 7323 · Judicial action to enforce forfeiture
- 7324 · Special disposition of perishable goods
- 7325 · Personal property valued at $100,000 or less
- 7326 · Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar.…
- 7327 · Customs laws applicable
- 7328 · Cross references
- 7341 · Penalty for sales to evade tax
- 7342 · Penalty for refusal to permit entry or examination
- 7343 · Definition of term “person”
- 7344 · Extended application of penalties relating to officers of the…
- 7345 · Revocation or denial of passport in case of certain tax…
- 7401 · Authorization
- 7402 · Jurisdiction of district courts
- 7403 · Action to enforce lien or to subject property to payment of tax
- 7404 · Authority to bring civil action for estate taxes
- 7405 · Action for recovery of erroneous refunds
- 7406 · Disposition of judgments and moneys recovered
- 7407 · Action to enjoin tax return preparers
- 7408 · Actions to enjoin specified conduct related to tax shelters and…
- 7409 · Action to enjoin flagrant political expenditures of section…
- 7410 · Cross references
- 7421 · Prohibition of suits to restrain assessment or collection
- 7422 · Civil actions for refund
- 7423 · Repayments to officers or employees