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26 U.S.C. § 7410 — Cross references
Federal law — U.S. Code and appendices · legal_authorities
(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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1396&num=0&edition=prelim) 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1395&num=0&edition=prelim) of the United States Code.
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Stable record: federal_law:legal_authorities:record_usc_bc6254694436f16e4d9eea4d
Source file: Laws/federal/codes/united-states-code/title-26/section-7410-cross-references--d5bea81263.md
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Source location: Title 26, Chapter 76, § 7410; chapter-076-judicial-proceedings.md
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(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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1396&num=0&edition=prelim) 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1395&num=0&edition=prelim) of the United States Code.
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Federal law — U.S. Code and appendices · legal_authorities
Any civil action for the collection of internal revenue taxes may be brought in the district where the liability for such tax accrues, in the district of the taxpayer’s residence, or in the district where the return was filed.
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 1396
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** A civil proceeding for the recovery of a pecuniary fine, penalty or forfeiture may be prosecuted in the district where it accrues or the defendant is found.
**(b)** A civil proceeding for the forfeiture of property may be prosecuted in any district where such property is found.
**(c)** A civil proceeding for the forfeiture of property seized outside any judicial district may be prosecuted in any district into which the property is brought.
**(d)** A proceeding in admiralty for the enforcement of fines, penalties and forfeitures against a vessel may be brought in any district in which the vessel is arrested.
**(e)** Any proceeding for the forfeiture of a vessel or cargo entering a port of entry closed by the President in pursuance of law, or of goods and chattels coming from a State or section declared by proclamation of the President to be in insurrection, or of any vessel or vehicle conveying persons or property to or from such State or section or belonging in whole or in part to a resident thereof, may be prosecuted in any district into which the property is taken and in which the proceeding is instituted.
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 1395
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Authority to seek injunction** A civil action in the name of the United States to enjoin any person who is a tax return preparer from further engaging in any conduct described in subsection (b) or from further acting as a tax return preparer may be commenced at the request of the Secretary. Any action under this section shall be brought in the District Court of the United States for the district in which the tax return preparer resides or has his principal place of business or in which the taxpayer with respect to whose tax return the action is brought resides. The court may exercise its jurisdiction over such action (as provided in section 7402(a)) separate and apart from any other action brought by the United States against such tax return preparer or any taxpayer.
**(b) Adjudication and decrees** In any action under subsection (a), if the court finds—
(1) that a tax return preparer has—
(A) engaged in any conduct subject to penalty under section 6694 or 6695, or subject to any criminal penalty provided by this title,
(B) misrepresented his eligibility to practice before the Internal Revenue Service, or otherwise misrepresented his experience or education as a tax return preparer,
(C) guaranteed the payment of any tax refund or the allowance of any tax credit, or
(D) engaged in any other fraudulent or deceptive conduct which substantially interferes with the proper administration of the Internal Revenue laws, and
(2) that injunctive relief is appropriate to prevent the recurrence of such conduct,
the court may enjoin such person from further engaging in such conduct. If the court finds that a tax return preparer has continually or repeatedly engaged in any conduct described in subparagraphs (A) through (D) of this subsection and that an injunction
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7407
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Authority to seek injunction** A civil action in the name of the United States to enjoin any person from further engaging in specified conduct may be commenced at the request of the Secretary. Any action under this section shall be brought in the district court of the United States for the district in which such person resides, has his principal place of business, or has engaged in specified conduct. The court may exercise its jurisdiction over such action (as provided in section 7402(a)) separate and apart from any other action brought by the United States against such person.
**(b) Adjudication and decree** In any action under subsection (a), if the court finds—
(1) that the person has engaged in any specified conduct, and
(2) that injunctive relief is appropriate to prevent recurrence of such conduct,
the court may enjoin such person from engaging in such conduct or in any other activity subject to penalty under this title.
**(c) Specified conduct** For purposes of this section, the term “specified conduct” means any action, or failure to take action, which is—
(1) subject to penalty under section 6700, 6701, 6707, or 6708, or
(2) in violation of any requirement under regulations issued under [section 330 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section330&num=0&edition=prelim), United States Code.
**(d) Citizens and residents outside the United States** If any citizen or resident of the United States does not reside in, and does not have his principal place of business in, any United States judicial district, such citizen or resident shall be treated for purposes of this section as residing in the District of Columbia.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7408
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Authority to seek injunction**
(1) **In general** — If the requirements of paragraph (2) are met, a civil action in the name of the United States may be commenced at the request of the Secretary to enjoin any section 501(c)(3) organization from further making political expenditures and for such other relief as may be appropriate to ensure that the assets of such organization are preserved for charitable or other purposes specified in section 501(c)(3). Any action under this section shall be brought in the district court of the United States for the district in which such organization has its principal place of business or for any district in which it has made political expenditures. The court may exercise its jurisdiction over such action (as provided in section 7402(a)) separate and apart from any other action brought by the United States against such organization.
(2) **Requirements** — An action may be brought under subsection (a) only if—
(A) the Internal Revenue Service has notified the organization of its intention to seek an injunction under this section if the making of political expenditures does not immediately cease, and
(B) the Commissioner of Internal Revenue has personally determined that—
(i) such organization has flagrantly participated in, or intervened in (including the publication or distribution of statements), any political campaign on behalf of (or in opposition to) any candidate for public office, and
(ii) injunctive relief is appropriate to prevent future political expenditures.
**(b) Adjudication and decree** In any action under subsection (a), if the court finds on the basis of clear and convincing evidence that—
(1) such organization has flagrantly participated in, or intervened in (including the publication or distri
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7409
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Federal law — U.S. Code and appendices · legal_authorities
Page 3876
TITLE 26—INTERNAL REVENUE CODE
§ 7410
the publication or distribution of state-
ments), any political campaign on behalf
of (or in opposition to) any candidate for
public office, and
(ii) injunctive relief is appropriate to
prevent future political expenditures.
(b) Adjudication and decree
In any action under subsection (a), if the court
finds on the basis of clear and convincing evi-
dence that—
(1) such organization has flagrantly partici-
pated in, or intervened in (including the publi-
cation or distribution of statements), any po-
litical campaign on behalf of (or in opposition
to) any candidate for public office, and
(2) injunctive relief is appropriate to prevent
future political expenditures,
the court may enjoin such organization from
making political expenditures and may grant
such other relief as may be appropriate to en-
sure that the assets of such organization are
preserved for charitable or other purposes speci-
fied in section 501(c)(3).
(c) Definitions
For purposes of this section, the terms ‘‘sec-
tion 501(c)(3) organization’’ and ‘‘political ex-
penditures’’ have the respective meanings given
to such terms by section 4955.
(Added Pub. L. 100–203, title X, § 10713(a)(1), Dec.
22, 1987, 101 Stat. 1330–468.)
Editorial Notes
PRIOR PROVISIONS
A prior section 7409 was renumbered section 7410 of
this title.
§ 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 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 of the United States Code.
(Aug. 16, 1954, ch. 736, 68A Stat. 875, § 7407; re-
numbered § 740
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7410
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.