{"data":{"id":"us/26-u.s.c.-7410","jurisdiction":"us","citation":"26 U.S.C. § 7410","heading":"Cross references","body":"(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.","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":"c4e29e7b119edb0629c252b3341d9a8280dc03caf57dd5b70e16b9b3c6a385ed","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7409","next":"us/26-u.s.c.-7421"},"notice":"GroundRules: Original legal text. Not legal advice."}