United States Code · Section
§ 7401 — Authorization
26 U.S.C. § 7401
View:
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.
Implementing Regulations
-
§ 70.191 Authorization.27 C.F.R. § 70.191