26 USC 7403 - Action to enforce lien or to subject property to payment of tax

U.S Code last checked for updates: May 15, 2024

§ 7403.

Action to enforce lien or to subject property to payment of tax

(a)

Filing

(b)

Parties

(c)

Adjudication and decree

(d)

Receivership

(Aug. 16, 1954, ch. 736, 68A Stat. 874; Pub. L. 89–719, title I, § 107(b), Nov. 2, 1966, 80 Stat. 1140; Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

cite as: 26 USC 7403