---
type: "LegalText"
title: "26 U.S.C. § 7410"
description: "Cross references"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "76"
chapter_name: "JUDICIAL PROCEEDINGS"
section: "7410"
citation: "26 U.S.C. § 7410"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s7410"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "ef4fddfd859166c63cc0374cf3a5830fc14ffb5005bda82af9aa8ec409d4f74f"
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text_hash: "508c61f796abe1c57c07111c155e0d14d0effcffab39dda3653c0f3eaaef5bc6"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 7410 - Cross references

## Text

(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, § 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.)