### Question
What is the definition of specified conduct?


### Answer
The definition of **specified conduct** is as follows in *26 U.S.C. § 7408*:

> any action, or failure to take action, which is—


(1) subject to penalty under section 6700, 6701, 6707, or 6708, or


(2) in violation of any requirement under regulations issued under section 330 of title 31, United States Code

#### Citation:
  - *26 U.S.C. § 7408*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 76-JUDICIAL PROCEEDINGS > Subchapter A-Civil Actions by the United States**

