26 U.S.C. § 7410

Cross references

(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.

( Aug. 16, 1954, ch. 736 , 68A Stat. 875 , § 7407; renumbered § 7408, Pub. L. 94–455, title XII, § 1203(g) , Oct. 4, 1976 , 90 Stat. 1693 ; renumbered § 7409, Pub. L. 97–248, title III, § 321(a) , Sept. 3, 1982 , 96 Stat. 612 ; renumbered § 7410, Pub. L. 100–203, title X, § 10713(a)(1) , Dec. 22, 1987 , 101 Stat. 1330–468 .)