FEDERAL · 26 U.S.C. · Chapter Subchapter A—Civil Actions by the United States
Authorization
26 U.S.C. § 7401
Title26 — Internal Revenue Code
ChapterSubchapter A—Civil Actions by the United States
This text of 26 U.S.C. § 7401 (Authorization) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 7401.
Text
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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Source Credit
History
(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
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
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Bluebook (online)
26 U.S.C. § 7401, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7401.