Title 26 — Internal Revenue CodeRelease 119-73not60

§7410 Cross References

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 76— JUDICIAL PROCEEDINGS › Subchapter A— Civil Actions by the United States › § 7410

Last updated Apr 5, 2026|Official source

Summary

Points to where to find the rules about collecting taxes. It also points to the federal rules that say where to file a civil case to collect a tax and 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 5, 2026

Release point: 119-73not60