---
kind: "section"
citation: "26 U.S.C. § 7410"
title: "26"
title_heading: "Internal Revenue Code"
number: "7410"
heading: "Cross references"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7410"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter A — Civil Actions by the United States"
---

# §7410. Cross references

- (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](/usc/28/1396.md) 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](/usc/28/1395.md) of the United States Code.

## Source credit

(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.)