26 U.S.C. § 7401 — Authorization
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 41 words · no verdicts yet
This section concerns authorization. It states the rules and requirements contained in the official text.
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.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 873; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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