Title 26 — Internal Revenue CodeRelease 119-73
§7404 Authority to Bring Civil Action for Estate Taxes
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 76— JUDICIAL PROCEEDINGS › Subchapter A— Civil Actions by the United States › § 7404
Summary
If an estate tax is not paid by its due date, the government must move to collect it, and it can sue in federal court to have the deceased person's property sold under a court order. From the sale money, the tax and court-approved costs are paid first, and the rest is distributed as the court directs. Collection of a deficiency this way still follows the normal deficiency and interest rules.
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
Apr 6, 2026
Release point: 119-73