§7410 — Cross references
2 cases·1 followed·1 cited—50% support
Statute Text — 26 U.S.C. §7410
(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.
2 Citing Cases
§ 7410(k)(6) provision for the correction of an erroneous approval, disapproval or promulgation by the Environmental Protection Agency “in the same manner as” such approval, disapproval, or promulgation as ambiguous with respect to whether the phrase imposed a procedural or substantive requirement); see also Swallows Holding, Ltd. v. Commissioner,