Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7410
Cross references
Official textgovinfo.govlast amended
# (1)
For provisions for collecting taxes in general, see chapter 64.
# (2)
For venue in a civil action for the collection of any tax, see section 1396 of Title 28 of the United States Code.
# (3)
For venue of a proceeding for the recovery of any fine, penalty, or forfeiture, see section 1395 of Title 28 of the United States Code.
Source: view the official text
Nearby sections (25 sections)
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- 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
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- 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
- 7424 · Intervention
- 7425 · Discharge of liens
- 7426 · Civil actions by persons other than taxpayers
- 7427 · Tax return preparers
- 7428 · Declaratory judgments relating to status and classification of…
- 7429 · Review of jeopardy levy or assessment procedures
- 7430 · Awarding of costs and certain fees
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- 7432 · Civil damages for failure to release lien