
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7410]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
            Subchapter A--Civil Actions by the United States
 
Sec. 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.

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