26 USC 7401 – Authorization
Current as of: 2024 | Check for updates
|
Other versions
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.
Terms Used In 26 USC 7401
- Attorney General: means the Attorney General of the United States. See 26 USC 7701
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701