Title 26, Internal Revenue CodeRelease 119-102

§7401 Authorization

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter A — Civil Actions by the United States › § 7401

Last updated Aug 21, 2026|Official source

Summary

Tax collection lawsuits or actions to recover fines, penalties, or forfeitures can't start unless the Secretary and the Attorney General or their delegate approve.

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

Aug 21, 2026

Release point: 119-102