§7410. Cross references
Enacted 1954 · amended 3 times, last in 1987 · reading the current textFull lineage →
As of today
26 U.S.C. § 7410
For provisions for collecting taxes in general, see chapter 64.
For venue in a civil action for the collection of any tax, see section 1396 of Title 28 of the United States Code.
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.
Notes, amendments, and revision history
(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.)