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26 U.S.C. 7401: AuthorizationText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 76-JUDICIAL PROCEEDINGS
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§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 ; Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , Oct. 4, 1976 , 90 Stat. 1834 .)

Editorial Notes

Amendments

1976⁠—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.