# 26 U.S.C. § 7401: Authorization

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7401>. Cite pinpoints as 26 U.S.C. § 7401(a)(1).

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.

## Regulations

- [Treas. Reg. § 301.7401-1](/26/reg/301.7401-1.md): Authorization. (interprets § 7401)

## Leading cases

- [United States v. Walters, 638 F.2d 947 (6th Cir. 1981)](https://www.courtlistener.com/opinion/386074/united-states-v-w-r-walters-united-states-of-america-v-two-hundred/)
- [United States v. Letscher, 83 F. Supp. 2d 367 (S.D.N.Y. 1999)](https://www.courtlistener.com/opinion/2443411/united-states-v-letscher/)
- [United States v. One 1972 Cadillac, 355 F. Supp. 513 (E.D. Ky. 1973)](https://www.courtlistener.com/opinion/1448067/united-states-v-one-1972-cadillac-coupe-deville-etc/)

Derived from: 1939 § 3740

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 873
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834