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2021 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 76 - Judicial Proceedings
Subchapter A - Civil Actions by the United States
Sec. 7401 - Authorization
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26 U.S.C. § 7401 (2021) |
§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. |
(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
AMENDMENTS
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary". |
United States Code, 2018 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter A - Civil Actions by the United States Sec. 7401 - Authorization |
section 7401 |
2021 |
January 3, 2022 |
No |
standard |
90 Stat. 1834 |
Public Law 94-455 |
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