26 U.S.C. § 7410Chapter 76

§7410. Cross references

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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

Full Text

§7410. Cross references

(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.

Last amended: December 31, 2024

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