Title 26 — Internal Revenue CodeRelease 119-73
§7410 Cross References
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 76— JUDICIAL PROCEEDINGS › Subchapter A— Civil Actions by the United States › § 7410
Summary
These are pointers to other laws: the general tax collection rules, the rule on where a civil lawsuit to collect a tax can be filed, and the rule on where a case to recover a fine, penalty, or forfeiture must be brought.
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 6, 2026
Release point: 119-73