26 U.S.C. § 7401
Title 26
Chapter 76
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 7401
- § 7402
- § 7403
- § 7404
- § 7405
- § 7406
- § 7407
- § 7408
- § 7409
- § 7410
- § 7421
- § 7422
- § 7423
- § 7424
- § 7425
- § 7426
- § 7427
- § 7428
- § 7429
- § 7430
- § 7431
- § 7432
- § 7433
- § 7433A
- § 7434
- § 7435
- § 7436
- § 7437
- § 7441
- § 7442
- § 7443
- § 7443A
- § 7443B
- § 7444
- § 7445
- § 7446
- § 7447
- § 7448
- § 7451
- § 7452
- § 7453
- § 7454
- § 7455
- § 7456
- § 7457
- § 7458
- § 7459
- § 7460
- § 7461
- § 7462
- § 7463
- § 7464
- § 7465
- § 7466
- § 7470
- § 7470A
- § 7471
- § 7472
- § 7473
- § 7474
- § 7475
- § 7476
- § 7477
- § 7478
- § 7479
- § 7481
- § 7482
- § 7483
- § 7484
- § 7485
- § 7486
- § 7487
- § 7491
§ 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.
Change History
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