Title 26 — Internal Revenue CodeRelease 119-73not60
§7401 Authorization
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 76— JUDICIAL PROCEEDINGS › Subchapter A— Civil Actions by the United States › § 7401
Full Legal Text
Title 26, §7401
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7401
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60