§ 301.7401-1 Authorization.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Cases: United States v. Walters, 638 F.2d 947 (6th Cir. 1981); United States v. Letscher, 83 F. Supp. 2d 367 (S.D.N.Y. 1999); United States v. One 1972 Cadillac, 355 F. Supp. 513 (E.D. Ky. 1973)
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.