CHAPTER 76—JUDICIAL PROCEEDINGS ,,r_,,. '^^ j.)f'
SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER
A. B. C. D. E.
Civil actions by the United States. Proceedings by taxpayers. The Tax Court. Court review of Tax Court decisions. Miscellaneous provisions.
Subchapter A—Civil Actions by the United States
Sec. 7401. Authorization. Sec. 7402. Jurisdiction of district courts. Sec. 7403. Action to enforce lien or to subject property to payment of tax. Sec. 7404. Authority to bring civil action for estate taxes. Sec. 7406. Action for recovery of erroneous refunds. Sec. 7406. Disposition of judgments and moneys recovered. Sec. 7407. Cross references.
SEC. 7401. AUTHORIZATION.
No civil action for the collection or recovery of taxes, or of any fine, penalty, or forfeiture, shall be commenced unless the Secretary or his delegate authorizes or sanctions the proceedings and the Attorney General or his delegate directs that the action be commenced. SEC. 7402. JURISDICTION OF DISTRICT COURTS. (a) To ISSUE ORDERS, PROCESSES, AND JUDGMENTS.—The district
courts of the United States at the instance of the United States shall have such jurisdiction to make and issue in civil actions, writs and orders of injunction, and of ne exeat republica, orders appointing receivers, and such other orders and processes, and to render such judgments and decrees as may be necessary or appropriate for the enforcement of the internal revenue laws. The remedies hereby provided are in addition to and not exclusive of any and all other remedies of the United States in such courts or otherwise to enforce such laws. (b) To ENFORCE SUMMONS.—If any person is summoned under the internal revenue laws to appear, to testify, or to produce books, papers, or other data, the district court of the United States for the district in which such person resides or may be found shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, or other data. (c)
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PLOYEES.—Any officer or employee of the United States acting under authority of this title, or any person acting under or by authority of any such officer or employee, receiving any injury to his person or property in the discharge of his duty shall be entitled to maintain an action for damages therefor, in the district court of the United States, in the district wherein the party doing the injury may reside or shall be found. (d) ACTION ON BONDS.—The United States district courts, concurrently with the courts of the several States, shall have jurisdiction § 7402(d) 49012=^54