Treasury Regulations · 26 CFR
§ 301.7404-1. Authority to bring civil action for estate taxes.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7404
Cite as 26 CFR § 301.7404-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 7404
- Length
- 146 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 0
¶(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).
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR94f366dd75fae71 Judicial Proceedings
- Civil Actions by the United States
Nearby sections
- § 301.7401-1 Authorization.
- § 301.7403-1 Action to enforce lien or to subject property to payment of tax.
- § 301.7404-1 Authority to bring civil action for estate taxes.
- § 301.7406-1 Disposition of judgments and moneys recovered.
- § 301.7409-1 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.
- § 301.7422-1 Special rules for certain excise taxes imposed by chapter 42 or 43.
- § 301.7423-1 Repayments to officers or employees.