§ 7401 - Authorization

CHAPTER 76— JUDICIAL PROCEEDINGS › Subchapter A— Civil Actions by the United States

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.

Notes

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.