# 26 C.F.R. § 301.7403-1 (2026): Action to enforce lien or to subject property to payment of tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7403_1

## Section

- **Citation:** 26 C.F.R. § 301.7403-1 (2026)
- **Heading:** Action to enforce lien or to subject property to payment of tax
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 26 CFR: Internal Revenue / Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY / Part 301: PROCEDURE AND ADMINISTRATION / Subpart ECFR94f366dd75fae71: Judicial Proceedings / § 301.7403-1: § 301.7403-1   Action to enforce lien or to subject property to payment of tax.

## Text

(a)
Civil actions.
In any case where there has been a refusal or neglect to pay any tax, or to discharge any liability in respect thereof, whether or not levy has been made, the Attorney General or his delegate, at the request of the Commissioner (or the Director, Bureau of Alcohol, Tobacco, and Firearms, or the Chief Counsel for the Bureau, with respect to the provisions of subtitle E of the Code), or the Chief Counsel for the Internal Revenue Service or his delegate, may direct a civil action to be filed in a district court of the United States to enforce the lien of the United States under the Code with respect to such tax or liability or to subject any property, of whatever nature, of the delinquent, or in which he has any right, title or interest, to the payment of such tax or liability. In any such proceeding, at the instance of the United States, the court may appoint a receiver to enforce the lien, or, upon certification by the Commissioner or the Chief Counsel for the Internal Revenue Service during the pendency of such proceedings that it is in the public interest, may appoint a receiver with all the powers of a receiver in equity.
(b)
Bid by the United States.
If property is sold to satisfy a first lien held by the United States, the United States may bid at the sale a sum which does not exceed the amount of its lien and the expenses of the sale. See also 31 U.S.C. 195.
[T.D. 7305, 39 FR 9950, Mar. 15, 1974]

## Nearby sections

- [26 C.F.R. § 301.7401-1 (2026) § 301.7401-1   Authorization.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7401_1.md)
- [26 C.F.R. § 301.7403-1 (2026) § 301.7403-1   Action to enforce lien or to subject property to payment of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7403_1.md)
- [26 C.F.R. § 301.7404-1 (2026) § 301.7404-1   Authority to bring civil action for estate taxes.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7404_1.md)
- [26 C.F.R. § 301.7406-1 (2026) § 301.7406-1   Disposition of judgments and moneys recovered.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7406_1.md)
- [26 C.F.R. § 301.7409-1 (2026) § 301.7409-1   Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7409_1.md)
- [26 C.F.R. § 301.7422-1 (2026) § 301.7422-1   Special rules for certain excise taxes imposed by chapter 42 or 43.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7422_1.md)
- [26 C.F.R. § 301.7423-1 (2026) § 301.7423-1   Repayments to officers or employees.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7423_1.md)
- [26 C.F.R. § 301.7424-2 (2026) § 301.7424-2   Intervention.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7424_2.md)
- [26 C.F.R. § 301.7425-1 (2026) § 301.7425-1   Discharge of liens; scope and application; judicial proceedings.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7425_1.md)
- [26 C.F.R. § 301.7425-2 (2026) § 301.7425-2   Discharge of liens; nonjudicial sales.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7425_2.md)
- [26 C.F.R. § 301.7425-3 (2026) § 301.7425-3   Discharge of liens; special rules.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7425_3.md)
- [26 C.F.R. § 301.7425-4 (2026) § 301.7425-4   Discharge of liens; redemption by United States.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7425_4.md)
- [26 C.F.R. § 301.7426-1 (2026) § 301.7426-1   Civil actions by persons other than taxpayers.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7426_1.md)
- [26 C.F.R. § 301.7426-2 (2026) § 301.7426-2   Recovery of damages in certain cases.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7426_2.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7403_1. Check the current official text before relying on it. Not legal advice.