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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 7401. — Authorization · Congress.wiki

U.S. Code/Title 26/§ 7401

Title 26

26

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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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Back to Chapter 76 Next: § 7403

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.

Release: pl-119-83 (2026-04-13)