Title 26, Internal Revenue CodeRelease 119-102

§7404 Authority to Bring Civil Action for Estate Taxes

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter A — Civil Actions by the United States › § 7404

Last updated Aug 21, 2026|Official source

Summary

If the estate tax under chapter 11 is not paid by its due date, the Secretary must try to collect it under the regular tax rules. The United States can also go to federal court to have the decedent’s property sold to pay the tax. Money from the sale pays the tax first and court-approved costs, and any leftover is held and paid as the court orders. If this is about a tax deficiency, the rules in sections 6213 and 6601 apply.

Full Legal Text

Title 26, §7404

Internal Revenue Code, Source: USLM XML via OLRC

If the estate tax imposed by chapter 11 is not paid on or before the due date thereof, the Secretary shall proceed to collect the tax under the provisions of general law; or appropriate proceedings in the name of the United States may be commenced in any court of the United States having jurisdiction to subject the property of the decedent to be sold under the judgment or decree of the court. From the proceeds of such sale the amount of the tax, together with the costs and expenses of every description to be allowed by the court, shall be first paid, and the balance shall be deposited according to the order of the court, to be paid under its direction to the person entitled thereto. This section insofar as it applies to the collection of a deficiency shall be subject to the provisions of section 6213 and 6601.

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. § 7404

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102