---
kind: "section"
citation: "26 U.S.C. § 7404"
title: "26"
title_heading: "Internal Revenue Code"
number: "7404"
heading: "Authority to bring civil action for estate taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7404"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter A — Civil Actions by the United States"
---

# §7404. Authority to bring civil action for estate taxes


If the estate tax imposed by [chapter 11](/usc/26/chstB/ch11.md) is not paid on or before the due date thereof, the [Secretary](/usc/26/7701.md?p=a-11-B) shall proceed to collect the tax under the provisions of general law; or appropriate proceedings in the name of the [United States](/usc/26/7701.md?p=a-9) may be commenced in any court of the [United States](/usc/26/7701.md?p=a-9) having jurisdiction to subject the property of the decedent to be sold under the judgment or decree of the court. From the proceeds of such sale the amount of the tax, together with the costs and expenses of every description to be allowed by the court, shall be first paid, and the balance shall be deposited according to the order of the court, to be paid under its direction to the [person](/usc/26/7701.md?p=a-1) entitled thereto. This section insofar as it applies to the collection of a [deficiency](/usc/26/6211.md?p=a) shall be subject to the provisions of sections [6213](/usc/26/6213.md) and 6601.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 874; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.