26 U.S.C. § 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.
Notes of Decisions
Cited in 251
cases (61 in the last 5 years), 1958–2026 · leading case: United States v. W. R. Walters, United States of Am. v. Two Hundred Sixty-Two Firearms, 638 F.2d 947 (6th Cir. 1981).
United States v. W. R. Walters, United States of Am. v. Two Hundred Sixty-Two Firearms, 638 F.2d 947 (6th Cir. 1981). “Following an evidentiary hearing, the magistrate concluded that the United States Attorney General or his delegate had not authorized commencement of the forfeiture action pursuant to 26 U.S.C. § 7401 . Therefore, in the magistrate’s opinion, the district court lacked…”
United States v. Myers, 236 F. Supp. 3d 702 (E.D.N.Y 2017). “Preliminary Statement Plaintiff, United States of America (the “Government”), commenced this action pursuant to 26 U.S.C. §§ 7401 and 7402 to recover, unpaid tax liabilities from defendant Daniel Myers (“Defendant”.”
United States v. Janis, 428 U.S. 433 (1976). “The Government argues here that the presumption of correctness that attaches to the assessment in a refund suit must also apply in a civil collection suit instituted by the United States under the authority granted by §§ 7401 and 7403 of the Code, 26 U. S. C. §§ 7401 and 7403.…”
Leathers v. Leathers, 856 F.3d 729 (10th Cir. 2017). “Specifically, the government brought a civil action under 26 U.S.C. § 7401 to reduce the outstanding tax assessments against Ronald to judgment.”
United States v. Letscher, 83 F. Supp. 2d 367 (S.D.N.Y. 1999). “In this case, the Government commenced this action pursuant to 26 U.S.C. §§ 7401 7 and 7403, 8 not the Debt Collection Act.”
Kolari v. New York-Presbyterian Hosp., 382 F. Supp. 2d 562 (S.D.N.Y. 2005). “See 26 U.S.C. § 7401 (1976) (“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…”
United States v. Lowell G. Anderson, 584 F.2d 369 (10th Cir. 1978). “The suit was brought pursuant to 26 U.S.C. § 7401 , with jurisdiction being invoked under 28 U.”
United States v. Conces, 507 F.3d 1028 (6th Cir. 2007). “Thus, the Government had no obligation to provide evidentiary support for this allegation in its complaint.”
State v. Radzvilowicz, 703 A.2d 767 (Conn. App. Ct. 1997). “tax courts have exclusive jurisdiction over all criminal and civil actions involving federal tax laws,” referring to “26 U.S.C. § 7401 et seq.; 28 U.S.C. § 1340 .”
United States of Am. Ex Rel. Michael Lissack v. Sakura Global Capital Markets, Inc. & Mitsui Taiyo Kobe Global Capital, Inc., 377 F.3d 145 (2d Cir. 2004). “” 26 U.S.C. § 7401 . Having set forth the facts of the case and the statutory background, the question presented is fairly straightforward: does the Tax Bar apply in a case like this, where the relator does not, strictly speaking, seek to recover federal taxes, but where the…”
Beard v. United States, 99 Fed. Cl. 147 (Fed. Cl. 2011). “The government brought its later-filed action “pursuant to 26 U.S.C. §§ 7401 , 7402 and 7403.” Def.’s Mot.”
Mark Z. Greenberg v. United States of Am. Dep't of the Treasury Internal Revenue Serv., 46 F.3d 239 (3rd Cir. 1994). “§§ 1340 , 1346(a)(1) (West 1993) and 26 U.S.C.A. §§ 7401 , 7402 (West 1989). The district court had jurisdiction over the United States’ counterclaim pursuant to 28 U.”
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