26 U.S.C. § 7401

Current through P.L. 117-80 (published on www.congress.gov on 12/27/2021), except for [P. L. 117-58]
Section 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.

26 U.S.C. § 7401

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

AMENDMENTS1976- Pub. L. 94-455 struck out "or his delegate" after "Secretary".

Attorney General
The term "Attorney General" means the Attorney General of the United States.
Secretary
The term "Secretary" means the Secretary of the Treasury or his delegate.