[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: 26CFR301.7404-1]

[Page 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. 301.7404-1  Authority to bring civil action for estate taxes.

    (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 Sec. 20.2002-1 of this chapter 
(Estate Tax Regulations).