Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
40 lines
1.6 KiB
Markdown
40 lines
1.6 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 7410"
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description: "Cross references"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "76"
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chapter_name: "JUDICIAL PROCEEDINGS"
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section: "7410"
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citation: "26 U.S.C. § 7410"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s7410"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "ef4fddfd859166c63cc0374cf3a5830fc14ffb5005bda82af9aa8ec409d4f74f"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "508c61f796abe1c57c07111c155e0d14d0effcffab39dda3653c0f3eaaef5bc6"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 7410 - Cross references
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## Text
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(1) For provisions for collecting taxes in general, see chapter 64.
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(2) For venue in a civil action for the collection of any tax, see section 1396 of Title 28 of the United States Code.
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(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.
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(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.)
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