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Internal Revenue Code, § 7401. Authorization

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.
(Aug. 16, 1954, ch. 736, 68A Stat. 873; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834.)
Background Notes
Amendments
1976--Pub. L. 94-455 struck out “or his delegate” after “Secretary”.