[USC02] 26 USC 7401: Authorization
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26 USC 7401: Authorization Text contains those laws in effect on January 24, 2020
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter A-Civil Actions by the United States

§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 .)

Amendments

1976-Pub. L. 94–455 struck out "or his delegate" after "Secretary".