Title 26, Internal Revenue CodeRelease 119-102
§7410 Cross References
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter A — Civil Actions by the United States › § 7410
Summary
Look to other laws for these rules. Rules on collecting taxes are in chapter 64. Rules about where to file a civil case to collect a tax are in section 1396 of Title 28, and rules about where to file a case to recover a fine, penalty, or forfeiture are in section 1395 of Title 28.
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
Aug 21, 2026
Release point: 119-102