26 U.S.C. § 7401Chapter 76
§7401. Authorization
Primary source
Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
§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.
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Last amended: December 31, 2024
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