26 U.S.C. § 7410
Section 7410 · Cross references
Amended 4 times on record
Applied in 1 court decisions — leading case Ramon A. Borrero v. United States (1994)
Most recently applied in Ramon A. Borrero v. United States (December 1994)
(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.