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26 U.S.C. § 9721

Civil enforcement

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 9721, Civil enforcement, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464679
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Full text

The provisions of section 4301 of the Employee Retirement Income Security Act of 1974 shall apply, in the same manner as any claim arising out of an obligation to pay withdrawal liability under subtitle E of title IV of such Act, to any claim—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.