26 USC § 7401 - Authorization

---
identifier: "/us/usc/t26/s7401"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7401 - Authorization"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7401"
section_name: "Authorization"
chapter_number: 76
chapter_name: "JUDICIAL PROCEEDINGS"
subchapter_number: "A"
subchapter_name: "Civil Actions by the United States"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 873; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 7401. Authorization

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.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 873; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary”.