United States Code Title 26 — Internal Revenue Code

§ 7410. Cross references

§ 7410.

(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.