For provisions for collecting taxes in general, see chapter 64.
section 1396 of Title 28 For venue in a civil action for the collection of any tax, see of the United States Code.
section 1395 of Title 28 For venue of a proceeding for the recovery of any fine, penalty, or forfeiture, see of the United States Code.
Aug. 16, 1954, ch. 73668A Stat. 875Pub. L. 94–455, title XII, § 1203(g)90 Stat. 1693Pub. L. 97–248, title III, § 321(a)96 Stat. 612Pub. L. 100–203, title X, § 10713(a)(1)101 Stat. 1330–468(, , § 7407; renumbered § 7408, , , ; renumbered § 7409, , , ; renumbered § 7410, , , .)