26 USC § 7410 - Cross references

---
identifier: "/us/usc/t26/s7410"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7410 - Cross references"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7410"
section_name: "Cross references"
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. 875, § 7407; renumbered § 7408, Pub. L. 94–455, title XII, § 1203(g), Oct. 4, 1976, 90 Stat. 1693; renumbered § 7409, Pub. L. 97–248, title III, § 321(a), Sept. 3, 1982, 96 Stat. 612; renumbered § 7410, Pub. L. 100–203, title X, § 10713(a)(1), Dec. 22, 1987, 101 Stat. 1330–468.)"
---


# § 7410. Cross references

**(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.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 875, § 7407; renumbered § 7408, Pub. L. 94–455, title XII, § 1203(g), Oct. 4, 1976, 90 Stat. 1693; renumbered § 7409, Pub. L. 97–248, title III, § 321(a), Sept. 3, 1982, 96 Stat. 612; renumbered § 7410, Pub. L. 100–203, title X, § 10713(a)(1), Dec. 22, 1987, 101 Stat. 1330–468.)