{"data":{"id":"us/26-u.s.c.-7401","jurisdiction":"us","citation":"26 U.S.C. § 7401","heading":"Authorization","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 76—JUDICIAL PROCEEDINGS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"7fdb5d0e97deee8a6fcd6b2d4409e7ab251acfd69790eb9e62111bbb734108e9","source_id":"us","stale":false,"prev":"us/26-u.s.c.-7345","next":"us/26-u.s.c.-7402"},"notice":"GroundRules: Original legal text. Not legal advice."}