26 U.S.C. § 7401
Authorization
- Code
- United States Code
- Title
- 26
- Section
- 7401
- Text current through
- Pub. L. 119-111
What does the statute say?
§ 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”.
The text is copied from the official source: uscode.house.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.