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.
Title 26
26
26 U.S.C. § 7401.Chapter 76
§ 7401
Authorization
Title 26
1 min read
Subchapter: Civil Actions by the United States
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Release: pl-119-111 (2026-09-18)
§ 7403