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

U.S Code last checked for updates: Mar 14, 2025

§ 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), title XX, § 2004(f)(2), Oct. 4, 1976, 90 Stat. 1834, 1872; Pub. L. 97–34, title IV, § 422(e)(8), Aug. 13, 1981, 95 Stat. 316.)

cite as: 26 USC 7403