US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 7401: Authorization

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 76—JUDICIAL PROCEEDINGS

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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