1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Judicial Proceedings
  6. Topic - Civil Actions by the United States
  7. 26 CFR § 301.7507-11
26 CFR § 301.7507-11
Exception of employment taxes
June 25, 2020
CFR

The immunity granted by section 7507 does not apply to taxes imposed by chapter 21 or chapter 23 of the Code.

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§ 301.7401-1 Authorization

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