26 USC 7410 – Cross references
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Terms Used In 26 USC 7410
- United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701
- Venue: The geographical location in which a case is tried.
(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.