# 26 C.F.R. § 301.7404-1 (2026): Authority to bring civil action for estate taxes

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7404_1

## Section

- **Citation:** 26 C.F.R. § 301.7404-1 (2026)
- **Heading:** Authority to bring civil action for estate taxes
- **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 / § 301.7404-1: § 301.7404-1   Authority to bring civil action for estate taxes.

## Text

(a) If the estate tax imposed by chapter 11 of the Code is not paid on or before the last date prescribed for payment, the district director shall proceed to collect the tax under the provisions of general law; or appropriate proceedings in the name of the United States may be commenced in any court having jurisdiction to subject the property of the decedent to be sold under the judgment or decree of the court.
(b) The remedy by action provided in section 7404 is not exclusive. The district director may proceed to collect the tax by levy, as provided in section 6331, on any or all property or rights to property of the estate, or collection may be enforced by an appropriate action against the executor, certain transferees, trustees, and beneficiaries for their personal liability. See § 20.2002-1 of this chapter (Estate Tax Regulations).

## 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_7404_1. Check the current official text before relying on it. Not legal advice.