StacksVerified U.S. regulatory reference

26 U.S.C. § 7410

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (1)For provisions for collecting taxes in general, see chapter 64.
  2. (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. (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.