CITE

    26 USC Sec. 7401                                            01/05/2009

EXPCITE

    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 76 - JUDICIAL PROCEEDINGS
    Subchapter A - Civil Actions by the United States

HEAD

    Sec. 7401. Authorization

STATUTE

      No civil action for the collection or recovery of taxes, or of
    any fine, penalty, or forfeiture, shall be commenced unless the
    Secretary authorizes or sanctions the proceedings and the Attorney
    General or his delegate directs that the action be commenced.

SOURCE

    (Aug. 16, 1954, ch. 736, 68A Stat. 873; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

AMENDMENTS

      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary".