26 USC § 7410
Cross references
October 30, 2020
(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.