26 USC 7410
26 USC 7410
§ 7410 - Cross references
CHAPTER 76— JUDICIAL PROCEEDINGS › Subchapter A— Civil Actions by the United States
(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.