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Internal Revenue Code, § 7410. Cross References

I.R.C. § 7410(1)
For provisions for collecting taxes in general, see chapter 64.
I.R.C. § 7410(2)
For venue in a civil action for the collection of any tax, see section 1396 of Title 28 of the United States Code.
I.R.C. § 7410(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.
(Aug. 16, 1954, ch. 736, 68A Stat. 875, 7407; renumbered 7408, Oct. 4, 1976, Pub. L. 94-455, title XII, 1203(g), 90 Stat. 1693; renumbered 7409, Sept. 3, 1982, Pub. L. 97-248, title III, 321(a), 96 Stat. 612; renumbered 7410, Dec. 22, 1987, Pub. L. 100-203, title X, 10713(a)(1), 101 Stat. 1330-468.)
Background Notes
Amendments
1988--Pub. L. 100-647, title VI, 6237(e)(4), 6239(c), 6240(b), 6241(c), Nov. 10, 1988, 102 Stat. 3743, 3746-3748, inserted “levy or” after “jeopardy” in item 7429, struck out “court” after “Awarding of” in item 7430, added items 7432 and 7433, and redesignated former item 7432 as 7434.
1982--Pub. L. 97-248, title II, 292(d)(1), title III, 357(b)(3), Sept. 3, 1982, 96 Stat. 574, 646, added items 7430 and 7431 and redesignated former item 7430 as 7432.
1976--Pub. L. 94-455, title XII, 1203(b)(2)(B), 1204(c)(13), title XIII, 1306(b)(6), Oct. 4, 1976, 90 Stat. 1690, 1699, 1719, added items 7427 to 7429 and redesignated former item 7427 as 7430.
1966--Pub. L. 89-719, title I, 110(d)(1), (2), Nov. 2, 1966, 80 Stat. 1145, inserted “and Third Parties” in subchapter heading, substituted “Intervention” for “Civil action to clear title to property” in item 7424, added items 7425 and 7426, and redesignated former item 7425 as 7427.
Subchapter Referred to in Other Sections
This subchapter is referred to in section 6103 of this title.