26 U.S.C. § 7410
§ 7410. Cross references
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
(1)
For provisions for collecting taxes in general, see chapter 64.
(2)
For venue in a civil action for the collection of any tax, see section 1396 of Title 28 of the United States Code.
(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.