Title 26 — Internal Revenue CodeRelease 119-73
§7410 Cross references
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter A— - Civil Actions by the United States › § 7410
Summary
Points to other laws for tax collection rules and for where to bring related court cases. Chapter 64 covers general tax-collection rules; 28 U.S.C. 1396 covers where to file a civil action to collect a tax; 28 U.S.C. 1395 covers where to file a case to recover a fine, penalty, or forfeiture.
Full Legal Text
Title 26, §7410
Internal Revenue Code — Source: USLM XML via OLRC
(1)For provisions for collecting taxes in general, see chapter 64.
(2)For venue in a civil action for the collection of any tax, see section 1396 of Title 28 of the United States Code.
(3)For venue of a proceeding for the recovery of any fine, penalty, or forfeiture, see section 1395 of Title 28 of the United States Code.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7410
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73