[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7403-1]

[Page 492-493]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                          Judicial Proceedings
 
Sec. 301.7403-1  Action to enforce lien or to subject property to payment 
of tax.

    (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

[[Page 493]]

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]