Judicial action.

(3) Judicial action. For purposes of section 7623(b) and 301.7623-1 through 301.7623-4, the term judicial action means all or a portion of a proceeding against any person in any court that may result in collected proceeds, as defined in paragraph (d) of this section.

Source

26 CFR § 301.7623-2


Scoping language

None
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